Penalties

12.4 Reasonable excuses for not filing online

Sometimes it may not be possible for you to send your Return online for reasons beyond your control (or the control of your agent or bureau). If this happens, you can appeal against the penalty because you had a reasonable excuse for not sending in your Return, which you sent as soon as the obstacle was out of the way.

If you are a small employer, you will only qualify for the online filing tax-free payments if you file online. You will not get the tax-free payment if you try to file online but cannot for reasons beyond your control.

You can appeal against a penalty for not filing online when the law says you must if you have a ‘reasonable excuse’ for not doing so.

There is no legal definition of ‘reasonable excuse’. But our view of a 'reasonable excuse' is limited to events beyond your control. We consider the facts of each appeal.

You must send your appeal to the address shown on the penalty notice within 30 days of the date shown on the notice, telling us why you did not file online. If we do not agree that you have a 'reasonable excuse' we will refer your appeal to the Appeal Commissioners.

If you stop trading, we expect you to make your final Return online if you are a large or medium-sized employer. See ‘Cessation Returns when you stop trading’.