CH160300 - Reasonable excuse: examples of reasonable excuse
Source: gov.uk (2025-09-26)


It is not possible to give a comprehensive list of what might be a reasonable excuse as each case will depend on the specific circumstances. These examples are not model answers, nor are they to be viewed as the correct response in situations that appear similar. They are only intended to give you an idea of the factors you may need to take into account when considering reasonable excuse. Each case is unique and must be considered on its own facts.

For reasonable excuse to apply, it is important that the person can demonstrate that the reasonable excuse they are relying on actually happened in the way they describe. Ideally, this would be done with documentary evidence.

Mental health

Follow the guidance in CH160400 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch160400).

Physical illness

Follow the guidance in CH160500 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch160500).

Ignorance of the law

Follow the guidance in CH160600 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch160600).

Reliance on another person

Follow the guidance in CH160700 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch160700).

Bereavement

The death of a partner or close relative of the person such that it impacted on the person`s ability at that time to meet their obligation will normally be treated as a reasonable excuse.

Postal delays

The person is expected to allow sufficient time for the return or payment to reach HMRC. However, if the return or payment was posted in good time but the normal post service was disrupted and led to loss or delay, for example fire or flood at the Post Office or prolonged by industrial action by the Post Office, it would normally be accepted as a reasonable excuse. Or, if the person is able to provide a certificate of posting which shows that the return or payment was posted in good time and that there was a delay in delivery to us this would also normally be accepted as a reasonable excuse.

Service issues with HMRC Online Service

Reasonable excuse may be accepted where:
- HMRC Online Service does not accept the return
The person or their agent was unable to use HMRC`s online services. The person should provide the error message or details of the error message and the date it could not be filed online. However, HMRC does not want to penalise customers who have made a genuine attempt to file online so you should consider each case on its merits where details of the appropriate error message have not been provided
- Delayed receipt of online activation codes (PINs)
Accept as a reasonable excuse if the person registered to use the online service on or before the filing date but did not receive their activation PIN in time to file by the deadline, provided that they filed online as soon as possible once they received their activation PIN.
- Delayed receipt of a replacement ID, new password or replacement activation code
Accept as reasonable excuse if the person applied for a replacement User ID, password or activation code before the deadline, and filed their return without delay once they received the missing details. If application for this information was made after the deadline, reasonable excuse is not acceptable.

Loss of tax records

You should normally accept the loss of records through fire, flood theft or computer failure, as a reasonable excuse. You should be satisfied that the information for completion of the return could not be replaced in time for the person to complete the return by the due date.

Other possible reasonable excuse examples can include
- the person had an unexpected stay in hospital that prevented them from dealing with their tax affairs
- the person`s computer or software failed just before or while they were preparing their online return
- a fire, flood or theft prevented the person from completing their tax return
- delay caused by HMRC
- members of Armed Forces on active service overseas.
It must be remembered that each reasonable excuse is unique and must be considered on its own facts in view of the person`s abilities and circumstances.