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You can remove tax return-related penalties if there is a reasonable excuse for not submitting the return on time.

You can remove tax return-related penalties if there is a reasonable excuse for not submitting the return on time. HMRC does not require supporting evidence to be submitted with any claim but may later ask for evidence. A reasonable excuse is normally something unexpected or outside the taxpayer’s control that prevented them from meeting a tax obligation.

HMRC provides the following reasonable excuse examples within the guidance it issues:

  • ‘your partner or another close relative died shortly before the tax return or payment deadline
  • you had an unexpected stay in hospital that prevented you from dealing with your tax affairs
  • you had a serious or life-threatening illness
  • your computer or software failed just before or while you were preparing your online return
  • service issues with HM Revenue and Customs (HMRC) online services
  • a fire, flood or theft prevented you from completing your tax return
  • postal delays that you couldn’t have predicted.’

You should use form SA370 Self Assessment: Appeal against penalties for late filing and late payment when making an appeal.

Severe weather

HMRC is also providing dedicated support for those affected by the recent severe weather. You can call 0800 904 7900 to speak to advisers on payment options.

Article extracted from ACCA “In Practice” Newsletter