{"id":1596,"date":"2023-02-21T23:28:08","date_gmt":"2023-02-21T23:28:08","guid":{"rendered":"https:\/\/taxinvestigation.co\/new\/?p=1596"},"modified":"2023-02-21T23:28:09","modified_gmt":"2023-02-21T23:28:09","slug":"will-you-be-reasonable-by-mark-mclauglin-cta-fellow-att-fellow-tep-is-editor-and-a-co-author-of-hmrc-investigations-handbook-bloomsbury-professional","status":"publish","type":"post","link":"https:\/\/taxinvestigation.co\/new\/will-you-be-reasonable-by-mark-mclauglin-cta-fellow-att-fellow-tep-is-editor-and-a-co-author-of-hmrc-investigations-handbook-bloomsbury-professional\/","title":{"rendered":"&#8220;Will You Be Reasonable&#8221; by Mark McLauglin , CTA (Fellow) ATT (Fellow) TEP is Editor and a co-author of HMRC Investigations Handbook (Bloomsbury Professional)"},"content":{"rendered":"\n<p><em>Mark McLaughlin looks at HMRC\u2019s current approach to \u2018reasonable excuse\u2019 in the context of late filing of self-assessment returns by individuals<\/em><\/p>\n\n\n\n<p>The \u2018filing season\u2019 for self-assessment returns is shortly followed by the \u2018penalty season\u2019 when individuals who filed their tax returns late can expect to receive penalty notices from HMRC.<\/p>\n\n\n\n<p>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 \u2018reasonable excuse\u2019 for their non-compliance.<\/p>\n\n\n\n<p>Download the full article below:<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2023\/02\/Will-You-Be-Reasonable-by-Mark-McLauglin.pdf\">Will-You-Be-Reasonable-by-Mark-McLauglin<\/a><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2023\/02\/Will-You-Be-Reasonable-by-Mark-McLauglin.pdf\" class=\"wp-block-file__button\" download>Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Mark McLaughlin looks at HMRC\u2019s current approach to \u2018reasonable excuse\u2019 in the context of late filing of self-assessment returns by individuals The \u2018filing season\u2019 for self-assessment returns is shortly followed by the \u2018penalty season\u2019 when individuals who filed their tax returns late can expect to receive penalty notices from HMRC. At the time of writing, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[44],"tags":[],"class_list":{"0":"post-1596","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-august-september-2022"},"_links":{"self":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/1596","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/comments?post=1596"}],"version-history":[{"count":1,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/1596\/revisions"}],"predecessor-version":[{"id":1598,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/1596\/revisions\/1598"}],"wp:attachment":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/media?parent=1596"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/categories?post=1596"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/tags?post=1596"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}