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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Reasonable excuse: pressure of work

Pressure of work is not a reasonable excuse for failing to deliver an account on time.

The time that is allowed for completing an account enables the liable person to arrange matters so that the account can be sent in on time. If taxpayers are too busy with other matters to prepare and deliver accounts within the time limits allowed it is open to them to seek professional assistance.