»Ê¹ÚÌåÓýapp

NB: “»Ê¹ÚÌåÓýappse rules currently only apply to VAT, for VAT periods starting on or after 1 January 2023. »Ê¹ÚÌåÓýappse rules will come into force for other tax regimes at a future date. You must check the date from which these rules apply for the tax or duty you are dealing withâ€�

A person will not be liable to a late payment penalty if they had a reasonable excuse for not paying their tax on time and they remedy that failure without unreasonable delay once the period covered by the reasonable excuse ends.

»Ê¹ÚÌåÓýappre is no statutory definition of reasonable excuse. Please see CH160000 for further guidance on reasonable excuse.

FA21/SCH26/PARA12