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Is postal delay a reasonable excuse?

February 22, 2011

The postal system is often blamed for delaying tax returns or tax payments, but you need to have evidence of when the return was posted to claim a reasonable excuse for late filing, and escape the penalty. This evidence could be a proof of posting certificate issued by the Post Office. Alternatively if you have a system  for recording when each return was posted and follow up non-receipt promptly, the Taxman should accept this. To avoid postal delays submit your tax returns online and pay your tax electronically.

Runham and another TC 00933

http://www.financeandtaxtribunals.gov.uk/Aspx/view.aspx?id=5300

How to file online

http://www.hmrc.gov.uk/carter/compulsory-deadlines.htm