Disagree with a tax decision or penalty
Reasonable excuses
You鈥檒l usually need to provide a reasonable excuse if you:
- want to challenge some penalties, for example penalties for a late return or payment
- miss a deadline, for example being late to accept the offer of a review or to appeal a decision
What may count as a reasonable excuse
A reasonable excuse is something that stopped you meeting a tax obligation for a valid reason, for example:
- your partner or another close relative died shortly before the tax return or payment deadline
- you had an unexpected stay in hospital that prevented you from dealing with your tax affairs
- you had a serious or life-threatening illness
- your computer or software failed while you were preparing your online return
- issues with HM Revenue and Customs (HMRC) online services
- a fire, flood or theft prevented you from completing your tax return
- postal delays that you could not have predicted
- delays related to a disability or mental illness you have
- you were unaware of or misunderstood your legal obligation
- you relied on聽someone else聽to send your return, and they did not
You must send your return or payment as soon as you鈥檙e able to.
What will not count as a reasonable excuse
The following will not be accepted as a reasonable excuse:
- your cheque bounced or payment failed because you did not have enough money
- you found the HMRC online system too difficult to use
- you did not get a reminder from HMRC
- you made a mistake on your tax return