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# What is a reasonable excuse?
- URL: https://www.taxtrends.co.uk/gb/what-is-a-reasonable-excuse/
- Published: 2014-02-14T16:14:00.000Z
- Updated: 2024-05-03T11:00:24.000Z
- Author: Franck Sidon
- Tags: Personal Tax

The deadline for filing your 2012/2013 tax return has come and gone and now 710,000 taxpayers will receive an initial fine of £100 (assuming they actually file before the end of the month still).  
  
That is unless they have a "reasonable excuse". But what is a reasonable excuse?  
  
HMRC gave the following as examples of what they would consider to be a reasonable excuse:

- A failure in the HMRC computer system
- Your computer breaks down just before or during the preparation of your online return
- An extended period of exceptional weather very close to the filing deadline (which may be very relevant this year)
- Delay caused by HMRC reviewing the need to complete a return
- Loss of tax records through fire, flood or theft
- Serious illness
- Disability
- Bereavement
- HMRC Online Service does not accept the return (where it can be proved a genuine attempt to file was made)
- Delayed receipt of online activation codes after having registered to file online (new for 2012/13 returns)

Any claim will need to be sent to HMRC in writing within 30 days of the penalty notice. This can be in the form of a letter but it may be easier to complete HMRC’s claim form which can be found [here](http://www.hmrc.gov.uk/carter/sa-reasonableexcuse.pdf?ref=taxtrends.co.uk).  
  
HMRC also have further guidance on what counts as a reasonable excuse [here](http://www.hmrc.gov.uk/online/excuse-missed-deadline.htm?ref=taxtrends.co.uk).  
  
Please note however that explaining to the tax man that the dog ate your tax return probably won't cut it....