Penalties for Failure to Pay on Time: reasonable excuse: what is not a reasonable excuse
While you must consider all relevant circumstances, there are some situations which we will not normally accept alone as a reasonable excuse
- Pressure of work
- Lack of information
- HMRC did not remind me
- Ignorance of basic law.
What is or is not a reasonable excuse is personal to the individual’s abilities and circumstances. Those abilities and circumstances may mean that what is a reasonable excuse for one person may not be a reasonable excuse for another.
The law specifies two situations that are not reasonable excuses. These are
- shortage of funds, see CH155800 for more detail and an exception, and
- reliance on another person, see CH155850 for more detail and an exception.
FA09/SCH56/PARA16 (2)(a) & (b)