Home / Blog / Coronavirus and reasonable excuse

Coronavirus and reasonable excuse

On 11 May 2020, HMRC updated its guidance on what it considers to be reasonable excuse.

The main change relates to coronavirus. HMRC expects the taxpayer to:

  • show how the virus has affected them so that they cannot make payment, and
  • make payment as soon as they are able.

It should be noted that tribunals have many times held something to be reasonable excuse when HMRC has not.

The revised guidance can be downloaded from here. [20.05]