What may count as a reasonable excuse
A reasonable excuse is something that stopped you meeting a tax obligation that you took reasonable care to meet, for example:
- your partner or another close relative died shortly before the tax return or payment deadline
- you had an unexpected stay in hospital that prevented you from dealing with your tax affairs
- you had a serious or life-threatening illness
- your computer or software failed just before or while you were preparing your online return
- service issues with HM Revenue and Customs (HMRC) online services
- a fire, flood or theft prevented you from completing your tax return
- postal delays that you could not have predicted
- delays related to a disability or mental illness you have
- you were unaware of or misunderstood your legal obligation
- you relied on someone else to send your return, and they did not
You must send your return or payment as soon as possible after your reasonable excuse is resolved.
What will not count as a reasonable excuse
The following will not be accepted as a reasonable excuse:
- your cheque bounced or payment failed because you did not have enough money
- you found the HMRC online system too difficult to use
- you did not get a reminder from HMRC
- you made a mistake on your tax return
This information is taken directly from HMRC website and you can find more details here
