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.