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HMRC internal manual

Appeals reviews and tribunals guidance

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HM Revenue & Customs
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Restoration decisions: Arranging for a review: Reasonable excuse

When deciding whether a customer has a ‘reasonable excuse’, the decision maker should consider carefully the facts and circumstances of the individual case, bearing in mind that neither lack of funds to pay, nor relying on a third party are acceptable as a reasonable excuse.

For more information on what can be accepted as a reasonable excuse see ARTG2250.