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HMRC internal manual

VAT Civil Penalties

Belated Notification Penalty: Reasonable excuse: Miscellaneous reasonable excuse claims

Please see the Compliance Handbook CH70000 for more details about the new failure to notify penalty.

Tribunals have not accepted reasonable excuse in the following areas

  • no Revenue loss
  • no intention to evade tax
  • pressure of work
  • oversight or misunderstanding between partners or directors
  • reasons which amount to mitigating circumstances, or
  • inexperience of business affairs.