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Most penalties can be set aside if there is a ‘reasonable excuse’ for the action taken, or not taken, by the taxpayer and / or the agent. This guidance note sets out a suggested approach to help you and your client win a penalty appeal on the basis of reasonable excuse.

You may also find it helpful to read through other cases involving the same type of excuse to give you a flavour of the Tribunal approach. But remember that all tax decisions depend on the facts of that particular case, and that this is especially true of reasonable excuse cases.

This guidance note is only a guide, it does not cover all circumstances. Specialist advice may be required, for instance from a barrister specialising in tax.