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Contents

Official guidance
Compliance Handbook
  • CH10000 · Record keeping
  • CH40001 · Litigation and settlement strategy
  • CH50000 · Assessing Time Limits
  • CH60000 · Penalties for failure to file on time
  • CH70000 · Penalties for failure to notify
  • CH80000 · Penalties for Inaccuracies
  • CH90000 · Penalties for VAT and excise wrongdoing
  • CH100000 · Offshore matters: contents
  • CH140000 · Interest
  • CH150000 · Penalties for failure to pay on time
  • CH160000 · Reasonable excuse
  • CH170000 · Special reduction
  • CH176000 · Sanctionable conduct by tax advisers
  • CH180000 · Dishonest tax agents
  • CH190000 · Publishing details of deliberate tax defaulters
  • CH192000 · Penalty reform: penalties for failing to file VAT returns by the due date for periods from 1 January 2023
  • CH193000 · Penalty reform : penalties for failure to pay VAT on time from 1 January 2023
  • CH194000 · Electronic sales suppression
  • CH300000 · The Human Rights Act and Penalties
  • CH930000 · COVID-19 Guidance
  • CH200000 · How to do a compliance check
  • CH290000 · Evasion
  • CH400000 · Charging penalties
  • CH500000 · Publishing deliberate defaulter details (PDDD)
  • CH600000 · The One to Many Approach
  • CH800000 · Agent operational guidance
  • CH900000 · Penalties for inaccuracies - specific documents - alphabetical list
  • CH910000 · Contact link (technical guidance only)
  • CH920000 · Feedback
  • 282220 · Director Disqualification – Examples
  • 282230 · Director Disqualification - Types of Misconduct
  • 282240 · Director Disqualification - Types of Evidence
  • 282250 · Director Disqualification - Making a referral
  • CH114700 · Offshore matters: failure to notify penalties: category 3 penalty range
  • CH116700 · Offshore matters: inaccuracies penalties: category 3 penalty range
  • CH155391 · Penalties for Failure to Pay on Time: Rules for specific taxes: Excise Duty – excise goods for use on a ship, aircraft or train as stores: Penalties
  • CH155550 · Penalties for Failure to Pay on Time: reasonable excuse: overview
  • CH155600 · Penalties for Failure to Pay on Time: reasonable excuse: what is a reasonable excuse
  • CH155650 · Penalties for Failure to Pay on Time: reasonable excuse: what is a reasonable excuse - examples
  • CH155700 · Penalties for Failure to Pay on Time: reasonable excuse: how will HMRC be satisfied a reasonable excuse exists
  • CH155750 · Penalties for Failure to Pay on Time: reasonable excuse: what is not a reasonable excuse
  • CH155800 · Penalties for Failure to Pay on Time: reasonable excuse: Shortage of funds
  • CH155850 · Penalties for Failure to Pay on Time: reasonable excuse: reliance on another person
  • CH155900 · Penalties for Failure to Pay on Time: reasonable excuse: when does a reasonable excuse end
  • CH183520 · Dishonest tax agents: file access notice: reasonable excuse: overview
  • CH183540 · Dishonest tax agents: file access notice: reasonable excuse: what is a reasonable excuse
  • CH183560 · Dishonest tax agents: file access notice: reasonable excuse: what is a reasonable excuse - examples
  • CH183580 · Dishonest tax agents: file access notice: reasonable excuse: how will HMRC be satisfied a reasonable excuse exists
  • CH183600 · Dishonest tax agents: file access notice: reasonable excuse: what is not a reasonable excuse
  • CH183620 · Dishonest tax agents: file access notice: reasonable excuse: shortage of funds
  • CH183640 · Dishonest tax agents: file access notice: reasonable excuse: reliance on another person
  • CH183660 · Dishonest tax agents: file access notice: reasonable excuse: when does a reasonable excuse end
  • CH194750 · Electronic sales suppression: penalty for making, supplying or promoting an electronic sales suppression tool: reductions for disclosure: introduction
  • CH194780 · Electronic sales suppression: penalty for making, supplying or promoting an electronic sales suppression tool: reductions for disclosure: prompted and unprompted disclosure
  • CH194810 · Electronic sales suppression: penalty for making, supplying or promoting an electronic sales suppression tool: reductions for disclosure: prompted and unprompted disclosure: introduction
  • CH194840 · Electronic sales suppression: penalty for making, supplying or promoting an electronic sales suppression tool: reductions for disclosure: prompted and unprompted disclosure: type of disclosure
  • CH194870 · Electronic sales suppression: penalty for making, supplying or promoting an electronic sales suppression tool: reductions for disclosure: prompted and unprompted disclosure: determining prompted or unprompted disclosure
  • CH194900 · Electronic sales suppression: penalty for making, supplying or promoting an electronic sales suppression tool: reductions for disclosure: quality of disclosure
  • CH194930 · Electronic sales suppression: penalty for making, supplying or promoting an electronic sales suppression tool: reductions for disclosure: quality of disclosure: introduction
  • CH194960 · Electronic sales suppression: penalty for making, supplying or promoting an electronic sales suppression tool: reductions for disclosure: quality of disclosure: penalty calculation
  • CH194990 · Electronic sales suppression: penalty for making, supplying or promoting an electronic sales suppression tool: reductions for disclosure: quality of disclosure: determining the quality of disclosure
  • CH195020 · Electronic sales suppression: penalty for making, supplying or promoting an electronic sales suppression tool: reductions for disclosure: quality of disclosure: telling
  • CH195050 · Electronic sales suppression: penalty for making, supplying or promoting an electronic sales suppression tool: reductions for disclosure: quality of disclosure: helping
  • CH195080 · Electronic sales suppression: penalty for making, supplying or promoting an electronic sales suppression tool: reductions for disclosure: quality of disclosure: giving access
  • CH195110 · Electronic sales suppression: penalty for making, supplying or promoting an electronic sales suppression tool: reductions for disclosure: quality of disclosure: timing of the disclosure
  • CH225165 · How to do a compliance check: information powers: third party notice: bank mandates: introduction
  • CH225170 · How to do a compliance check: information powers: third party notice: bank mandates: specimen mandate form
  • CH225175 · How to do a compliance check: information powers: third party notice: bank mandates: initial approach to bank
  • CH225180 · How to do a compliance check: information powers: third party notice: bank mandates: specimen letter
  • CH225185 · How to do a compliance check: information powers: third party notice: bank mandates: visits to banks
  • CH227500 · How to do a compliance check: information powers: identification notice
  • CH232450 · How to do a compliance check: information powers: rules that apply to all notices: notices to banks about their customers: specimen summary of reasons letter for FA08/SCH36
  • CH257000 · How to do a compliance check: using inspection powers: covert activity
  • CH257100 · How to do a compliance check: using inspection powers: covert activity: overview
  • CH29610 · Data gathering: penalties: reasonable excuse: overview
  • CH29620 · Data gathering: penalties: reasonable excuse: what is a reasonable excuse
  • CH29630 · Data gathering: penalties: reasonable excuse: what is reasonable excuse - examples
  • CH29640 · Data gathering: penalties: reasonable excuse: how will HMRC be satisfied a reasonable excuse exists
  • CH29650 · Data gathering: penalties: reasonable excuse: what is not reasonable excuse
  • CH29660 · Data gathering: penalties: reasonable excuse: shortage of funds
  • CH29670 · Data gathering, penalties: reasonable excuse: reliance on another person
  • CH29680 · Data gathering: penalties: reasonable excuse: when does a reasonable excuse end
  • CH300300 · The Human Rights Act and Penalties: behaviours and penalty ranges
  • CH40000 · Litigation and settlement strategy
  • CH401272 · Charging penalties:charging penalties: introduction: offshore asset based penalties: reductions for disclosure - quality of disclosure
  • CH402160 · Charging Penalties: establishing behaviour: evasion: introduction
  • CH402170 · Charging penalties: establishing behaviour: evasion: referral criteria
  • CH402175 · Charging Penalties: establishing behaviour: evasion: voluntary request for contractual disclosure facility (CDF)
  • CH402180 · Charging Penalties: establishing behaviour: evasion: referral process
  • CH403354 · Charging penalties: Calculating penalties: Potential Lost Revenue (PLR): obtaining the PLR in VAT Mainframe cases: amending the PLR using the VAT643
  • CH61520 · Penalties for failure to file on time: in what circumstances is a penalty payable: reasonable excuse: overview
  • CH61540 · Penalties for Failure to File on Time: in what circumstances is a penalty payable: reasonable excuse: what is a reasonable excuse
  • CH61560 · Penalties for Failure to File on Time: in what circumstances is a penalty payable: reasonable excuse: what is a reasonable excuse - examples
  • CH61580 · Penalties for Failure to File on Time: in what circumstances is a penalty payable: reasonable excuse: how will HMRC be satisfied a reasonable excuse exists
  • CH61600 · Penalties for Failure to File on Time: in what circumstances is a penalty payable: reasonable excuse: what is not a reasonable excuse
  • CH61620 · Penalties for Failure to File on Time: in what circumstances is a penalty payable: reasonable excuse: shortage of funds
  • CH61640 · Penalties for Failure to File on Time: in what circumstances is a penalty payable: reasonable excuse: reliance on another person
  • CH61660 · Penalties for Failure to File on Time: in what circumstances is a penalty payable: reasonable excuse: when does a reasonable excuse end
  • CH62265 · Penalties for Failure to File on Time: Types of penalties for failure to file on time: Occasional returns and returns for periods of 6 months or more: 12 months further penalties: Offshore matter: Overview
  • CH62270 · Penalties for Failure to File on Time: Types of penalties for failure to file on time: Occasional returns and returns for periods of 6 months or more: 12 months further penalties: Offshore matter: Definition of an offshore matter
  • CH62275 · Penalties for Failure to File on Time: Types of penalties for failure to file on time: Occasional returns and returns for periods of 6 months or more: 12 months further penalties: Offshore matter: Categories of information
  • CH62280 · Penalties for Failure to File on Time: Types of penalties for failure to file on time: Occasional returns and returns for periods of 6 months or more: 12 months further penalties: Offshore matter: Categories of overseas territories
  • CH62285 · Penalties for Failure to File on Time: Types of penalties for failure to file on time: Occasional returns and returns for periods of 6 months or more: 12 months further penalties: Offshore matter: Information falls into more than one category
  • CH62290 · Penalties for failure to file on time: types of penalties for failure to file on time: occasional returns and returns for periods of 6 months or more: 12 months further penalties: offshore matter: amount of penalties involving an offshore matter
  • CH62291 · Penalties for failure to file on time: types of penalty for failure to file on time: occasional returns and returns for periods of 6 months or more: 12 month further penalties: offshore matter: offshore asset move penalty overview
  • CH62292 · Penalties for failure to file on time: types of penalties for failure to file on time: occasional returns and returns for periods of 6 months or more: 12 months further penalties: offshore matter: offshore asset move penalty action to take
  • CH71520 · Penalties for Failure to Notify: in what circumstances is a penalty payable: reasonable excuse: overview
  • CH71540 · Penalties for Failure to Notify: in what circumstances is a penalty payable: reasonable excuse: what is a reasonable excuse
  • CH71560 · Penalties for Failure to Notify: in what circumstances is a penalty payable: reasonable excuse: what is a reasonable excuse - examples
  • CH71580 · Penalties for Failure to Notify: in what circumstances is a penalty payable: reasonable excuse: how will HMRC be satisfied a reasonable excuse exists
  • CH71600 · Penalties for Failure to Notify: in what circumstances is a penalty payable: reasonable excuse: what is not a reasonable excuse
  • CH71620 · Penalties for Failure to Notify: in what circumstances is a penalty payable: reasonable excuse: shortage of funds
  • CH71640 · Penalties for Failure to Notify: in what circumstances is a penalty payable: reasonable excuse: reliance on another person
  • CH71660 · Penalties for Failure to Notify: in what circumstances is a penalty payable: reasonable excuse: when does a reasonable excuse end
  • CH73211 · Penalties for failure to notify: calculating the penalty: penalty reductions for disclosure: maximum and minimum penalties for failure to notify involving an offshore matter and income tax or capital gains tax: introduction
  • CH73212 · Penalties for Failure to Notify: Calculating the penalty: Penalty reductions for disclosure: Maximum and minimum penalties for failure to notify involving an offshore matter and income tax or capital gains tax: Definition of an offshore matter
  • CH73213 · Penalties for Failure to Notify: Calculating the penalty: Penalty reductions for disclosure: Maximum and minimum penalties for failure to notify involving an offshore matter and income tax or capital gains tax: Categories of failure
  • CH73214 · Penalties for Failure to Notify: Calculating the penalty: Penalty reductions for disclosure: Maximum and minimum penalties for failure to notify involving an offshore matter and income tax or capital gains tax: Categories of overseas territories
  • CH73215 · Penalties for Failure to Notify: Calculating the penalty: Penalty reductions for disclosure: Maximum and minimum penalties for failure to notify involving an offshore matter and income tax or capital gains tax: Deciding category a failure falls into
  • CH73216 · Penalties for failure to notify: calculating the penalty: penalty reductions for disclosure: maximum and minimum penalties for failure to notify involving an offshore matter and income tax or capital gains tax: category 2 penalty range
  • CH73217 · Penalties for failure to notify: calculating the penalty: penalty reductions for disclosure: maximum and minimum penalties for failure to notify involving an offshore matter and income tax or capital gains tax: category 3 penalty range
  • CH73218 · Penalties for failure to notify: penalty reduction for quality of disclosure: maximum and minimum penalties for failure to notify involving an offshore matter and income tax and capital gains tax: offshore asset move penalty overview
  • CH73219 · Penalties for failure to notify: penalty reduction for quality of disclosure: maximum and minimum penalties for failure to notify involving an offshore matter and income tax and capital gains tax: offshore asset move penalty action to take
  • CH82481 · Penalties for Inaccuracies: Calculating the penalty: Penalty reductions for disclosure: Maximum and minimum penalties for an inaccuracy involving an offshore matter: Introduction
  • CH82482 · Penalties for Inaccuracies: Calculating the penalty: Penalty reductions for disclosure: Maximum and minimum penalties for inaccuracy involving an offshore matter: the definition of an offshore matter
  • CH82483 · Penalties for Inaccuracies: Calculating the penalty: Penalty reductions for disclosure: Maximum and minimum penalties for inaccuracy involving an offshore matter: Categories of inaccuracy
  • CH82484 · Penalties for Inaccuracies: Calculating the penalty: Penalty reductions for disclosure: Maximum and minimum penalties for inaccuracy involving an offshore matter: Categories of inaccuracy
  • CH82485 · Penalties for Inaccuracies: Calculating the penalty: Penalty reduction for disclosure: Maximum and minimum penalties for inaccuracy involving an offshore matter: Deciding which category an inaccuracy falls into
  • CH82486 · Penalties for Inaccuracies: Calculating the penalty: Penalty reductions for disclosure: Maximum and minimum penalties for inaccuracy involving an offshore matter: Category 2 penalty range
  • CH82487 · Penalties for Inaccuracies: Calculating the penalty: Penalty reductions for disclosure: Maximum and minimum penalties for inaccuracy involving an offshore matter: Category 3 penalty range
  • CH82488 · Penalties for inaccuracies: calculating the penalty: penalty reductions for disclosure: maximum and minimum penalties for inaccuracy involving an offshore matter: interaction of penalties
  • CH82489 · Penalties for inaccuracies: calculating the penalty: penalty reductions for disclosure: maximum and minimum penalties for inaccuracy involving an offshore matter: offshore asset move penalties
  • CH92050 · Penalties for VAT and Excise Wrongdoing: in what circumstances is a penalty payable: reasonable excuse: overview
  • CH92100 · Penalties for VAT and Excise Wrongdoing: in what circumstances is a penalty payable: reasonable excuse: what is a reasonable excuse
  • CH92150 · Penalties for VAT and Excise Wrongdoing: in what circumstances is a penalty payable: reasonable excuse: what is a reasonable excuse - examples
  • CH92200 · Penalties for VAT and Excise Wrongdoing: in what circumstances is a penalty payable: reasonable excuse: how will HMRC be satisfied a reasonable excuse exists
  • CH92250 · Penalties for VAT and Excise Wrongdoing: in what circumstances is a penalty payable: reasonable excuse: what is not a reasonable excuse
  • CH92300 · Penalties for VAT and Excise Wrongdoing: in what circumstances is a penalty payable: reasonable excuse: reliance on another person
  • CH92350 · Penalties for VAT and Excise wrongdoing: in what circumstances is a penalty payable: reasonable excuse: shortage of funds
  • CH92400 · Penalties for VAT and Excise Wrongdoing: in what circumstances is a penalty payable: reasonable excuse: when does a reasonable excuse end
  • CHUPDATE001 · Update index
  • CHUPDATE100225 · CH - Compliance Handbook: recent changes
  • CHUPDATE100312 · CH - Compliance Handbook: recent changes
  • CHUPDATE100401 · CH - Compliance Handbook: recent changes
  • CHUPDATE100512 · CH - Compliance Handbook: recent changes
  • CHUPDATE100607 · CH - Compliance Handbook: recent changes
  • CHUPDATE100628 · CH - Compliance Handbook: recent changes
  • CHUPDATE100826 · CH - Compliance Handbook: recent changes
  • CHUPDATE100930 · CH - Compliance Handbook: recent changes
  • CHUPDATE101008 · CH - Compliance Handbook: recent changes
  • CHUPDATE101029 · CH - Compliance Handbook: recent changes
  • CHUPDATE101116 · CH - Compliance Handbook: recent changes
  • CHUPDATE101222 · CH - Compliance Handbook: recent changes
  • CHUPDATE110106 · CH - Compliance Handbook: recent changes
  • CHUPDATE110401 · CH - Compliance Handbook: recent changes
  • CHUPDATE110503 · CH - Compliance Handbook: recent changes
  • CHUPDATE110527 · CH - Compliance Handbook: recent changes
  • CHUPDATE110613 · CH - Compliance Handbook: recent changes
  • CHUPDATE110624 · CH - Compliance Handbook: recent changes
  • CHUPDATE110811 · CH - Compliance Handbook: recent changes
  • CHUPDATE110930 · CH - Compliance Handbook: recent changes
  • CHUPDATE111031 · CH - Compliance Handbook: recent changes
  • CHUPDATE111115 · CH - Compliance Handbook: recent changes
  • CHUPDATE111208 · CH - Compliance Handbook: recent changes
  • CHUPDATE111223 · CH - Compliance Handbook: recent changes
  • CHUPDATE120120 · Compliance Manual: recent changes
  • CHUPDATE120402 · CH - Compliance Handbook: recent changes
  • CHUPDATE120511 · CH: Compliance Handbook: recent changes
  • CHUPDATE120622 · Compliance Manual: recent changes
  • CHUPDATE120726 · Compliance Manual: recent changes
  • CHUPDATE120831 · Compliance Manual: recent changes
  • CHUPDATE120920 · Compliance Handbook: recent changes
  • CHUPDATE121106 · Compliance Handbook: recent changes
  • CHUPDATE121220 · Compliance Handbook: recent changes
  • CHUPDATE130213 · Compliance Handbook: recent changes
  • CHUPDATE130315 · Compliance Handbook: recent changes
  • CHUPDATE130402 · Compliance Handbook: recent changes
  • CHUPDATE130515 · Compliance Handbook: recent changes
  • CHUPDATE130702 · Compliance Handbook: recent changes
  • CHUPDATE130805 · Compliance Handbook: recent changes
  • CHUPDATE130926 · Compliance Handbook: recent changes
  • CHUPDATE131108 · Compliance Handbook: recent changes
  • CHUPDATE131219 · Compliance Handbook: recent changes
  • CHUPDATE140207 · Compliance Handbook: recent changes
  • CHUPDATE140401 · Compliance Handbook: recent changes
  • CHUPDATE140509 · Compliance Handbook: recent changes
  • CHUPDATE140617 · Compliance Handbook: recent changes
  • CHUPDATE140723 · Compliance Handbook: recent changes
  • CHUPDATE140829 · Compliance Handbook: recent changes
  • CHUPDATE141006 · Compliance Handbook: recent changes
  • CHUPDATE141110 · Compliance Handbook: recent changes
  • CHUPDATE141217 · Compliance Handbook: recent changes
  • CHUPDATE141224 · Compliance Handbook: recent changes
  • CHUPDATE150212 · operational guidance: recent changes
  • CHUPDATE150401 · Compliance Handbook: recent changes
  • CHUPDATE150917 · Compliance Handbook: recent changes
  1. Compliance Handbook
  2. Penalties for Failure to Notify: in what circumstances is a penalty payable: reasonable excuse: what is a reasonable excuse

CH71540 | Penalties for Failure to Notify: in what circumstances is a penalty payable: reasonable excuse: what is a reasonable excuse

From HM Revenue & Customs · Compliance Handbook

Page archived - guidance replaced by the guidance in section CH160000

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