Mark McLaughlin looks at HMRC’s current approach to ‘reasonable excuse’ in the context of late filing of self-assessment returns by individuals
The ‘filing season’ for self-assessment returns is shortly followed by the ‘penalty season’ when individuals who filed their tax returns late can expect to receive penalty notices from HMRC.
At the time of writing, many taxpayers will have appealed against penalties for the late filing of their self-assessment returns for the tax year 2020/21, or will soon be considering whether to do so, on the basis that they have a ‘reasonable excuse’ for their non-compliance.
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