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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Reasonable excuse: failure by an agent

The taxpayer is responsible for delivering an account on time. The responsibility cannotbe passed to the agent.

You may find that the agent is to blame for the delay. If there is any degree of blame,the agent may realise that this might result in vulnerability to a negligence claim by theclient with the result that the agent contests your arguments more vigorously, and withless professional detachment, than if it was only the client’s money at stake. In thissituation you should not allow the discussion to get heated or to be conducted on apersonal or unprofessional level.