IEIM8000650 - Reasonable Excuse

A penalty is not due if the RCASP or self-certification provider, satisfies an officer of HMRC, or following a successful appeal to the tribunal, that they had a reasonable excuse for the failure to comply, if the failure is remedied without unreasonable delay, once the excuse has ceased.  

Reasonable excuse is a widely used concept in tax law, and additional guidance on its general application may be found at: 

https://www.gov.uk/tax-appeals/reasonable-excuses 

The following are not considered reasonable excuses: 

  • An insufficiency of funds 
  • That the person relies upon another person to do something