Data gathering: penalties: reasonable excuse: what is not 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.
- HMRC did not remind me.
- Ignorance of basic law.
- Lack of information.
What is or is not a reasonable excuse is personal to the data-holder’s abilities and circumstances. Those abilities and circumstances may mean that what is a reasonable excuse for one data-holder may not be a reasonable excuse for another.
The law specifies two situations that are not reasonable excuses. These are
- shortage of funds, see CH29660 for more detail and an exception, and
- reliance on another person, see CH29670 for more detail and an exception.