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Home / Simons-Taxes /Administration and compliance /Part A6 Enquiries, compliance checks and investigations /Division A6.3 HMRC powers /Penalties relating to data notices / A6.342 Reasonable excuse for failure to comply with a data notice

A6.342 Reasonable excuse for failure to comply with a data notice

Administration and compliance

No penalty for late or non-compliance with a data notice¹ arises if the data-holder satisfies HMRC, or the Tribunal on appeal, that he has a reasonable excuse for the failure².

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B3.325 General exclusions—first-year qualifying expenditure

I9.421 Situs of simple contract debts for IHT

B2.306 General tests for distinguishing between capital and revenue expenditure

C2.1020 Employment-related securities options and capital gains

C1.106A Annual exempt amount

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

E4.622 Vans—main rules

C2.1231 Leases—deemed premiums

E1.1435 Appealing transactions in securities counteraction notices

B8.210 Restrictions on sideways loss relief

I7.120A BPR and excepted assets

D3.410 Benefits provided by close companies to participators

E4.1167 Payments made after leaving and after issue of form P45

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

D1.1061 Substantial shareholding exemption—interaction with other reliefs

D6.711 Liquidation—capital gains implications

C2.1016 Option to subscribe for shares in a company (share warrants)

E3.192 CGT loss relief on disposal of EIS shares

I5.1304 Beneficiary with contingent interest

E6.102K Statutory residence test—the definition of a 'home'