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Reasonable excuse

This content covers guidance relating to the coronavirus (COVID-19) pandemic.

A taxpayer's inability to meet an obligation such as a payment or filing deadline due to coronavirus (COVID-19) will be accepted as a reasonable excuse. However, this is on condition that the taxpayer remedies the failure as soon as they are able to do so. Additionally, taxpayers will need to explain how they were affected by coronavirus when making their appeal, and this is discussed in 'Covid-19 and reasonable excuse' by Helen Adams in Tax Journal, Issue 1489, 12 (29 May 2020).

For detailed commentary on reasonable excuse, see A4.568–A4.568H.

Appealing self assessment penalties

For commentary on appealing self assessment penalties due to a coronavirus-related reasonable excuse, including the bulk appeals process for late filing penalties for the 2020/21 tax return, see A8.102.

Extension to deadline for appealing a penalty or HMRC decision

Further time was also given to appeal against a penalty or seek a review of, or appeal against, an HMRC decision.