Are there any acceptable excuses for not submitting your Self Assessment on time!

Are there any acceptable excuses for not submitting your Self Assessment on time!

HMRC could rake in up to £100m from taxpayers failing to submit their tax returns by 31 January 2025. 

Penalties for late filing are issued automatically, and taxpayers can appeal them if they have a reasonable excuse.

However, what classifies as ‘reasonable’ is not always well understood and HMRC has previously published lists of some of the unsuccessful attempts, including excuses like the death of a goldfish, a run-in with a cow and a hamster eating the post!

According to HMRC online information, the tax authority defines a reasonable excuse as ‘something that stopped you meeting a tax obligation for a valid reason’.

However, HMRC’s guidance indicates that simply asserting that you are suffering from a condition is unlikely to be sufficient. A taxpayer will also need to demonstrate how their condition ‘detrimentally affected their ability to comply with their tax obligation’. 

This of course could involve some difficult questions on what may be a sensitive subject. Taxpayers in these circumstances may therefore want to pre-empt this by sending HMRC evidence at the outset, such as a note from a medical professional. 

The HMRC list gives the following ‘reasonable excuses’ but they need to be backed up with concrete evidence to prove they are valid, and are not accepted at face value. These include:

• a partner or another close relative died shortly before the tax return or payment deadline;
• taxpayer had an unexpected stay in hospital that prevented them from dealing with their tax affairs;
• taxpayer had a serious or life-threatening illness;
• computer or software failed while preparing online return;
• issues with HMRC online services;
• a fire, flood or theft prevented completion of tax return;
• postal delays that could not have been predicted;
• delays related to a disability or mental illness the taxpayer has;
• unaware of or misunderstood legal obligation.

The filing deadline for self assessment tax returns each tax year is 23:59 on 31 January, but of course you can file anytime after 6 April each year.