What may count as a ‘reasonable excuse’?

A reasonable excuse is something that stopped you meeting a tax obligation that you took reasonable care to meet, and HMRC cite the following as grounds for appeal and a reasonable excuse e.g.:

• 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
• a fire, flood or theft prevented you from completing your tax return
• postal delays that you could not have predicted
• delays related to a disability or mental illness you have
• you were unaware of or misunderstood your legal obligation
• you relied on someone else to send your return, and they did not

You must send your return or payment as soon as possible after your reasonable excuse is resolved.

If you’re affected by coronavirus (COVID-19)

HMRC may consider COVID-19 as a reasonable excuse for missing some tax obligations (such as payments or filing dates).

Explain how you were affected by COVID-19 in your appeal. You must still make the return or payment as soon as you can.