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Official guidance
Appeals reviews and tribunals guidance

ARTG6200 · Restoration Decisions: Arranging for a review: Contents page

  • ARTG6210 · Restoration decisions: Arranging for a review: Reviews
  • ARTG6220 · Restoration decisions: Arranging for a review: Requiring HMRC to carry out a review
  • ARTG6230 · Restoration decisions: Arranging for a review: Who can require a review
  • ARTG6240 · Restoration decisions: Arranging for a review: Time limit for requesting a review
  • ARTG6250 · Restoration decisions: arranging for a review: late review requests
  • ARTG6260 · Restoration decisions: Arranging for a review: Reasonable excuse
  • ARTG6270 · Restoration decisions: Arranging for a review: Reviews of decisions linked to restoration decisions
  • ARTG6280 · Restoration reviews: Arranging for a review: Who carries out a review
  • ARTG6290 · Restoration decisions: Arranging for a review: Role of the review officer
  • ARTG6300 · Restoration decisions: Arranging for a review: Beginning of the review
  • ARTG6310 · Restoration decisions: Arranging for a review: Carrying out the review
  • ARTG6320 · Restoration decisions: Arranging for a review: Customer provides further information during review
  • ARTG6330 · Restoration decisions: Arranging for a review: Customer appeals to the tribunal during review
  • ARTG6340 · Restoration decisions: Arranging for a review: Time limit for carrying out a review
  • ARTG6350 · Restoration decisions: Arranging for a review: Review not completed within the time limit
  • ARTG6360 · Restoration decisions: Arranging for a review: Second or subsequent review
  • ARTG6370 · Restoration decisions: Arranging for a review: Conclusion of the review
  • ARTG6380 · Restoration decisions: Arranging for a review: Action to take following conclusion of the review
  • ARTG6390 · Restoration decisions: Arranging for a review: HMRC decision upheld or varied
  • ARTG6400 · Restoration decisions: Arranging for a review: HMRC decision cancelled
  1. Restoration Decisions: Arranging for a review: Contents page
  2. Restoration decisions: Arranging for a review: Reasonable excuse

ARTG6260 | Restoration decisions: Arranging for a review: Reasonable excuse

From HM Revenue & Customs · Appeals reviews and tribunals guidance

When deciding whether a customer has a ‘reasonable excuse’, the decision maker should consider carefully the facts and circumstances of the individual case, bearing in mind that neither lack of funds to pay, nor relying on a third party are acceptable as a reasonable excuse.

For more information on what can be accepted as a reasonable excuse see ARTG2250.

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