In this guide
5. Reasonable excuse
You can ask us to review some penalties or appeal to the tribunal if you think that you have a reasonable excuse. This applies to penalties for failure to:
- make a tax return on time
- pay a tax return on time
- keep and preserve records
- comply with, or an obstruction of, the WRA
You can also ask us to review Landfill Disposals Tax registration penalties.
What may count as a reasonable excuse
A reasonable excuse is something that stopped you meeting a tax obligation or time period, that you took reasonable care to meet. For example:
- your partner or another close relative died shortly before the tax return or payment deadline
- you had a serious or life-threatening illness
- you had an unexpected stay in hospital that prevented you from dealing with your tax affairs
- you lose records through fire, flood or theft
For more information on what we may consider and will not count as a reasonable excuse, see technical guidance on reasonable excuses.