CTSA: the filing obligation: filing date: further time
Although the filing dates for the return are fixed by statute you do have the general power under TMA70/S118 (2) to:
- allow further time for something to be done,
- accept a reasonable excuse for failure to do something.
Note: These provisions operate in an `all or nothing’ way. They will either extinguish liability to a penalty, or not affect it at all.