What counts as a reasonable excuse for a late tax return?
A reasonable excuse is something that stopped you meeting a tax obligation for a valid reason, such as a close relative's death shortly before the deadline, an unexpected hospital stay, a serious illness, a fire, flood or theft, or HMRC online services failing. You must still file or pay as soon as you are able.
Figures checked against gov.uk on . General information, not tax advice.
What gov.uk says is accepted
The examples on gov.uk's reasonable-excuse page include:
- your partner or another close relative dying shortly before the deadline;
- an unexpected stay in hospital, or a serious or life-threatening illness;
- a computer or software failure while preparing your online return, or issues with HMRC online services;
- a fire, flood or theft that stopped you completing your return;
- postal delays you could not have predicted;
- delays linked to a disability or mental illness;
- being unaware of, or misunderstanding, your legal obligation, or relying on someone else to send your return who did not.
What is not accepted
gov.uk lists a bounced cheque or a failed payment because you did not have enough money, finding HMRC's online system too difficult, not getting a reminder, and making a mistake on your return. Appealing is done within 30 days of the penalty being issued, in writing if you have no form, explaining why the return was late and quoting your UTR.