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For an overview of the concept of reasonable excuse, see A4.568. In addition to relying on a professional adviser to assist with their tax affairs, it may be that taxpayers rely on other third parties. For example, in cases where taxpayers are themselves ill and unable to fulfil their tax obligations, they might ask a relative to help them (see also A4.568F).

In deciding whether a reasonable excuse might be allowed for relying on other third parties, the same statutory test applies as when relying on a professional agent (see A4.568C), ie that:

'where [the taxpayer] relies on any other person to do anything, that is not a reasonable excuse unless [the taxpayer] took reasonable care to avoid the relevant act or failure.^1'

This article does not discuss instances where a taxpayer relied on information from third parties to complete their returns in the context of penalties for inaccuracies. That is covered at A4.532A.