»Ê¹ÚÌåÓýapp

Although the filing dates for the return are fixed by statute you do have the general power under TMA70/S118 (2) to:

• allow further time for something to be done,

or

• accept a reasonable excuse for failure to do something.

»Ê¹ÚÌåÓýapp application of these provisions is covered in CTM94130 and CTM94140.

Note: »Ê¹ÚÌåÓýappse provisions operate in an `all or nothingâ€� way. »Ê¹ÚÌåÓýappy will either extinguish liability to a penalty, or not affect it at all.