CH402708 | Charging Penalties: establishing penalty behaviour: evaluating evidence: evidence of a reasonable excuse for non-deliberate failure or VAT or excise wrongdoing

Detailed technical guidance about reasonable excuse starts at CH160000.

A claim for reasonable excuse must be distinguished from a claim for special reduction, see

CH73400 for failure to notify

CH95300 for wrongdoing

CH63400 for failure to file on time.

It is for the person to demonstrate that they had a reasonable excuse for a non-deliberate failure or VAT or excise wrongdoing and that, when the excuse ceased to apply, they put right their failure or action without unreasonable delay.