CISR81020 | Compliance: Overview & ‘Reasonable excuse’: ‘Reasonable excuse’- Introduction

This guidance sets out what you may or may not accept as being a ‘reasonable excuse’ when it comes to considering

• why returns or payments were not filed or paid on time

• why a customer may not have met their compliance obligations leading to gross payment status not being granted - or being withdrawn

• CIS penalty appeals.

You may also require this guidance when you are considering appeals made by a customer in any of the circumstances set out above. An appeal may be upheld in the customer’s favour where the customer

• satisfies HMRC that they have a ‘reasonable excuse’ for the failure(s) concerned (see CISR81050), and

• remedies the failure(s) without unreasonable delay after the excuse has ended (see CISR81110).

The guidance is set out as follows