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Finance Act 2020
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- UK Public General Acts
- 2020 c. 14
- SCHEDULE 8
- PART 9
- Failure to deliver a...
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Failure to deliver a return: reasonable excuseU.K.
54(1)Liability to a penalty under paragraph 52 or 53 in relation to a failure to make a return does not arise if the person (“P”) satisfies HMRC or (on appeal) the tribunal that there is a reasonable excuse for the failure.U.K.
(2)For that purpose—
(a)an insufficiency of funds is not a reasonable excuse,
(b)where P relies on any other person to do anything, that is not a reasonable excuse unless P took reasonable care to avoid the failure, and
(c)where P had a reasonable excuse for the failure but the excuse has ceased, P is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased.
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