There is no definition of what is meant by ‘reasonable
excuse’. The standard of reasonableness can vary according,
for example, to the type, education and background of the taxpayer
concerned. But you should bear in mind that the law gives ample
time for taxpayers to complete and deliver an IHT account in most
circumstances. It is the responsibility of taxpayers to
If taxpayers are able to manage the rest of his private or
business affairs during the period which is claimed to be covered
by the reasonable excuse you should not normally accept that they
were otherwise prevented from delivering the account on time.
An excuse is reasonable only if some event beyond the
taxpayer’s control has prevented the account from being sent
in before the deadline.
