Owner-Managed Businesses

Appeals, reasonable excuse and coronavirus (COVID-19)

Produced by Tolley
  • 20 Dec 2021 09:31

The following Owner-Managed Businesses guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Appeals, reasonable excuse and coronavirus (COVID-19)
  • Reasonable excuse
  • Appealing self assessment penalties
  • Extension of deadline for appealing a penalty or HMRC decision

Appeals, reasonable excuse and coronavirus (COVID-19)

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 commentary on reasonable excuse, see the Reasonable excuse for failure to notify, Reasonable excuse for late paid tax and Self assessment ― reasonable excuse for late filing guidance notes.

Appealing self assessment

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