Commentary

A4.568D Reasonable excuse—reliance on other third party

Administration and compliance

A4.568D Reasonable excuse—reliance on other third party

A4.568D Reasonable excuse—reliance on other third party

In addition to relying on a professional agent to assist with their tax affairs, it may be that taxpayers rely on other third parties. For example, in cases where taxpayers are themselves ill and unable to fulfil their tax obligations, they might ask a relative to help them (see also A4.568F).

In deciding whether a reasonable excuse might be allowed, the same statutory test applies as when relying on a professional agent (as described at A4.568C), ie that:

'where [the taxpayer] relies on any other person to do anything, that is not a reasonable excuse unless [the taxpayer] took reasonable care to avoid the relevant act or failure.1'

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