4(1)A failure by any person to comply with any requirement mentioned in paragraph 1 or 2 does not give rise to a liability to a penalty under this Schedule if the person concerned satisfies—U.K.
(a)the Commissioners, or
(b)on appeal, a tribunal,
that there is a reasonable excuse for the failure.
(2)A failure for which there is a reasonable excuse is to be disregarded for the purposes of paragraph 1(5).
(3)For the purposes of this paragraph, in the case of a person (P)—
(a)an insufficiency of funds is not a reasonable excuse unless attributable to events outside P's control;
(b)where P relies on another person to do anything, that is not a reasonable excuse unless P took reasonable care to avoid the relevant failure;
(c)where P had a reasonable excuse for the failure but the excuse has ceased, P is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased.
Commencement Information
I1Sch. 9 para. 4 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)