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HMRC internal manual

Enquiry Manual

HM Revenue & Customs
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Penalties: Culpability - Defences: Extra Time


The subsection reads ‘… a person shall be deemed not to have failed to do anything required to be done within a limited time if he did it within such further time, if any, as … may have been allowed …’.

It would clearly be impossible for a taxpayer to claim successfully that he had been allowed extra time to notify his chargeability.

It is sometimes claimed that extra time has been allowed for the completion of a return where a duplicate return form has been issued bearing a current date EM4622 and that form is fully completed within 30 days