Commentary

A6.342 Reasonable excuse for failure to comply with a data notice

Administration and compliance

A6.342 Reasonable excuse for failure to comply with a data notice

A6.342 Reasonable excuse for failure to comply with a data notice

No penalty for late or non-compliance with a data notice1 arises if the data-holder satisfies HMRC, or the Tribunal on appeal, that he has a reasonable excuse for the failure2. The following statutory limitations apply to a claim of reasonable excuse3:

  1.  

    •     an insufficiency of funds is not a reasonable excuse unless attributable to events outside the person's control

  2.  

    •     reliance by a person on a third party to do anything is not a reasonable excuse unless the person also took reasonable care to avoid the failure, and

  3.  

    •    

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