Resonable excuse table

Reasonable excuse - YES

Reasonable excuse - NO

“Lost in post” Runham & Naramore v HMRC [TC00933]

“Lack of letterbox” Rocco Mana t/a Spearmint Rhino Rouge v HMRC [TC01027]

“Misleading information”
Humphreys v HMRC [TC00974]

“No receipt of submission”
Hoar Cross Parish Council v HMRC [TC01217] v HMRC [TC01218]

“Insufficiency of funds”
Kincaid v HMRC [TC01090]

“Unspecified financial difficulties not reasonable excuse”Impossible TV
v HRMC [TC01266]

“Unaware old employer did not deduct all tax” Yusuf Budiadi v HMRC [TC01098]

“Absence of part-time bookkeeper” Grant Vehicle Repairs v HMRC [TC01273]

“Misleading HMRC advice”
Dental IT v HMRC [TC01002]

“Lack of technical wherewithal to file online” Kellswater v HMRC [TC01283]

“Misleading and incomplete information” Mr T J Fisher (T/a The Crispin) v HMRC [TC01100]

“Illness did not coincide with period of default RFL Consultants v HMRC [TC01284]

“Online filing difficulties”
Louise Fernandez v HMRC [TC01123]

“Ignorance of the law no excuse” McCann v HMRC [TC01293]

“Genuine mistake”
Leachman v HMRC [TC01125]

“Wrong payment method”
Blue Forest v HMRC [TC01300]

“Misleading advice on postal delivery times” Alan Thomas Davies v HMRC [TC01165]

Administrative shortcomings did not constitute reasonable excuse” Peacock Developments v HMRC [TC01338]

“Genuine belief filing had taken place” HMD Response v HMRC [TC01322]

“Improbable that the HMRC system would receive a return without generating a confirmation message” Freshwater Systems and Services v HMRC [TC01219]


“Appellant’s computer system showed it made a successful filing” Rushworths Furniture v HMRC [TC01327]

“Appellant’s responsibility to ensure that the tax codes were correct” Michael Mackey v Revenue & Customs [TC01347]

“Unforeseen sudden hospitalisation of (sole practitioner) agent” Tower Perkins Products and Services v HMRC [TC01328]


“Impecuniosity” Maxine Barron v HMRC [TC01329]


“HMRC acknowledged receipt” Writtle College Services Ltd v HMRC [TCO1325]


“HMRC failed to send right form” Martin Stone v HMRC [TC00684]


“Third party act” Knapper v Revenue & Customs [TC01220]


“Lack of knowledge of the receipting arrangements” Consult Solutions v Revenue & Customs [TC01282]


“No evidence that the club was told it would not receive a paper form because they had filed online the previous year” Buxton Rugby Union Football Club v Revenue & Customs [TC01281]


“Reliance on a third party” Stephen Rich v Revenue & Customs [TC 01380]


“It could not return that which it had not received” NA Dudley Electrical Contractors v HMRC [TC01124]