CTM93060 - 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,

or

• accept a reasonable excuse for failure to do something.

The application of these provisions is covered in CTM94130 and CTM94140.

Note: These provisions operate in an `all or nothing’ way. They will either extinguish liability to a penalty, or not affect it at all.