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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

Charging Penalties: establishing penalty behaviour: evaluating evidence: evidence of a reasonable excuse for non-deliberate failure or VAT or excise wrongdoing

Detailed technical guidance about reasonable excuse starts for

  • failure to notify, at CH71500 
  • VAT and excise wrongdoing, at CH92050 
  • failure to file on time, at CH61500.

A claim for reasonable excuse must be distinguished from a claim for special reduction, see

CH73400 for failure to notify

CH95300 for wrongdoing

CH63400 for failure to file on time.

It is for the person to demonstrate that they had a reasonable excuse for a non-deliberate failure or VAT or excise wrongdoing and that, when the excuse ceased to apply, they put right their failure or action without unreasonable delay, see

CH71660 for failure to notify

CH92400 for wrongdoing

CH61660 for failure to file on time.