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Find out how to make an excuse claim when you have a good reason for being late in telling HMRC about a grant of an Enterprise Management Incentives (EMI) option.
Use this form if you're an agent and you're unable to file a Self Assessment tax return online for your client.
If you've got a surcharge because you submitted your online VAT Return late and you want to claim 'reasonable excuse' use form WT2.
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