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If a company files a return after the required deadline and does not have a 鈥渞easonable excuse鈥�, it will have to pay a penalty. 鈥淩easonable excuse鈥� is not defined in the legislation. What is 鈥渞easonable鈥� will differ from person to person depending upon their particular circumstances. The law provides that the following are not 鈥渞easonable excuses鈥�:

• lack of funds to pay, unless attributable to events outside the company鈥檚 control, and
• delay and / or inaccuracy by any person relied on to perform any task, unless the company took reasonable care to avoid the failure.
• Where the company has a reasonable excuse for failing to meet the filing deadline but that excuse ceases, the company is treated as having continued to have the excuse if it remedies the failure without unreasonable delay after the excuse ceased (paragraphs 81C(9) Schedule 2, 40C(9) Schedule 3, 28C(9) Schedule 4 and 421JC(9) Part 7 ITEPA).