Commentary

A8.309 Coronavirus (COVID-19)—reasonable excuse and alternative dispute resolution

Administration and compliance

A8.309 Coronavirus (COVID-19)—reasonable excuse and alternative dispute resolution

A8.309 Coronavirus (COVID-19)—reasonable excuse and alternative dispute resolution

Reasonable excuse

A taxpayer's inability to meet an obligation such as a payment or filing deadline due to coronavirus (COVID-19) will be accepted as a reasonable excuse. However, this is on condition that the taxpayer remedies the failure as soon as they are able to do so. Additionally, taxpayers will need to explain how they were affected by coronavirus when making their appeal, and this is discussed in 'Covid-19 and reasonable excuse' by Helen Adams in Tax Journal, Issue 1489, 12 (29 May 2020).

For detailed commentary on reasonable excuse, see A4.568–A4.568H.

Appealing self assessment penalties

For commentary on appealing self assessment penalties due to a

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