No reasonable excuse

Reasons for late filed return

HMRC imposed penalties on the taxpayer because she submitted her 2010-11 self assessment tax return nine months late. Her returns for the previous four years had also been late.

The taxpayer appealed saying she had a reasonable excuse. First her accountants were busy because of a sick colleague. Second she worked six days a week and did not have time to prepare her accounts. Finally she had to care for her mother who had Alzheimer’s disease and had a heart attack in 
summer 2011.

The First-tier Tribunal did not accept any of these. She had been several months late supplying information to her accountants so the situation did not apply from the date the return was due to be filed. Further the taxpayer’s working pattern could not constitute a reasonable excuse. On her mother’s illness the judge...