EM5152 - Penalties: Culpability - Defences: Reasonable Excuse -Introduction

TMA70/S118(2)

EM5151 explains that circumstances when a claim may be made under S118(2) because further time may have been allowed.

As well as 'extra time' EM5151 the subsection also provides that '... where a person had a reasonable excuse for not doing anything required to be done he shall be deemed not to have failed to do it unless the excuse ceased and, after the excuse ceased, he shall be deemed not to have failed to do it if he did it without unreasonable delay after the excuse had ceased.'

For guidance on reasonable excuse, see CH160000.