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Reasonable Excuse For Late Filing of Tax Return

The deadlines for filing your 2011 Income Tax self assessment are:

 

• Paper filing – 31 October 2011
• On line filing – 31 January 2012

 

If you file after these dates you will get a penalty regardless of whether you owe tax.

 

You may avoid a penalty for late filing if you have a “reasonable” excuse.  Beware “Reasonable” excuse is NOT defined in law. “Reasonable” will depend on the facts surrounding the circumstances. Generally this means an unexpected or unusual event which prevented you from filing on time.

 

The return must be filed as soon as possible after the reasonable excuse expires.

 

If you are late filing and have a reasonable excuse tell HMRC about the reason at the same time as you file the late return. If you are sent a penalty notice you should appeal against the penalty within 30 days stating your reasonable excuse.

 

Alternatively contact Foremans LLP for FREE initial advice on 01244 625 500.