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Contents

Official guidance

Customs Civil Penalties Guidance

CCPG11700 · Reasonable excuse

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CCPG11710 · Introduction
CCPG11720 · What is reasonable excuse
CCPG11730 · How will HMRC be satisfied that there is a reasonable excuse
CCPG11740 · What is not a reasonable excuse
CCPG11750 · Shortage of funds
CCPG11760 · Reliance on a third party

Reasonable excuse: contents
Reasonable excuse: shortage of funds

CCPG11750 | Reasonable excuse: shortage of funds

From HM Revenue & Customs · Customs Civil Penalties Guidance

Page archived as replaced with new guidance at CH160000