CISR81020 - Compliance: Overview & ‘Reasonable excuse�: ‘Reasonable excuse�- Introduction
This guidance sets out what you may or may not accept as being a ‘reasonable excuse� when it comes to considering
- why returns or payments were not filed or paid on time
- why a customer may not have met their compliance obligations leading to gross payment status not being granted - or being withdrawn
- CIS penalty appeals.
You may also require this guidance when you are considering appeals made by a customer in any of the circumstances set out above. An appeal may be upheld in the customer’s favour where the customer
- satisfies HMRC that they have a ‘reasonable excuse� for the failure(s) concerned (see CISR81050), and
- remedies the failure(s) without unreasonable delay after the excuse has ended (see CISR81110).
»Ê¹ÚÌåÓýapp guidance is set out as follows
| CISR81030 | Statutory references |
|---|---|
| CISR81040 | Establishing the facts |
| CISR81050 | How will HMRC be satisfied that a ‘reasonable excuse� exists? |
| CISR81060 | What can be a ‘reasonable excuse�? |
| CISR81070 | What can be a ‘reasonable excuse�? -examples |
| CISR81080 | Cash-flow problems & TTQT failures |
| CISR81090 | What is not a ‘reasonable excuse�? |
| CISR81100 | Reliance on another person |
| CISR81110 | When does a ‘reasonable excuse� end? |
| CISR81120 | ‘Reasonable care� |