½Û×ÓÊÓƵ

Winning reasonable excuse cases

Produced by a Tolley Personal Tax expert
Personal Tax
Guidance

Winning reasonable excuse cases

Produced by a Tolley Personal Tax expert
Personal Tax
Guidance
imgtext

Most penalties can be set aside if there is a ‘reasonable excuse’ for the action taken, or not taken, by the taxpayer and / or the agent. This guidance note sets out a suggested approach to help you and your client win a penalty appeal on the basis of reasonable excuse.

You may also find it helpful to read through other cases involving the same type of excuse to give you a flavour of the Tribunal approach. But remember that all tax decisions depend on the facts of that particular case, and that this is especially true of reasonable excuse cases.

This guidance note is only a guide, it does not cover all circumstances. Specialist advice may be required, for instance from a barrister specialising in tax.

The statutory provisions

HMRC’s penalty notice will state the legislation under which the penalty has been charged.

Penalties under a number of provisions, including the following, are set aside if there is a reasonable excuse:

  1. •

    FA 2009, Sch 55, para 23 (late filing penalties)

  2. •

    FA 2009, Sch 56, para

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+â„¢
Powered by
  • 17 Jul 2023 10:01

Popular Articles

Ministers of religion

Ministers of religionMost ministers of religion or members of the clergy are either office-holders or employees and so their earnings are taxable under ITEPA 2003 as employment income and are subject to Class 1 National Insurance.For the purposes of the tax system, a minister does not have to belong

14 Jul 2020 12:14 | Produced by Tolley Read more Read more

Self assessment ― estimates and provisional figures

Self assessment ― estimates and provisional figuresIf the taxpayer does not have sufficient information to enable them to complete the tax return in the time allowed, they should include either a best estimate or a provisional figure. The taxpayer should not either leave a box blank or enter

14 Jul 2020 13:37 | Produced by Tolley Read more Read more

Income tax paid on behalf of employee

Income tax paid on behalf of employeeIntroductionEmployers may wish to make payments of employment income to an employee / director without the employee suffering a tax or NIC cost on that pay. In other words, the employer wants to pay an amount net of tax and NIC. In some instances, often with

14 Jul 2020 11:58 | Produced by Tolley in association with Paul Tew Read more Read more