伊人直播

The majority of this manual will be archived on 1 July 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

Regulation 201(3) of the Income Tax (PAYE) Regulations 2003 states that an employer is not in default if they had a 鈥榬easonable excuse鈥� for paying late and they paid in full without unreasonable delay after the excuse ceased. Inability to pay is not a reasonable excuse for the purposes of this appeal.

Some other circumstances may well be valid, such as loss or destruction of PAYE records due to some unexpected or unusual event that could not be reasonably foreseen or is beyond their control, as long as payment in full was made 鈥榳ithout unreasonable delay鈥�, that is within days after the 鈥榬easonable excuse鈥� ended.

鈥榃ithout unreasonable delay鈥� is the crux of the decision in these cases and should be interpreted as 鈥榳ithin only a few days鈥�.

鈥楻easonable excuse鈥� is a very subjective issue and each case must be considered on its own merits. More background on 鈥榬easonable excuse鈥� has been extracted from ECH21035 and is reproduced here.

鈥淭he reasonable excuse must cover the whole period of lateness.

听

听

• Reasonable excuse cannot be defined in absolute terms. The reasonableness will vary from case to case.

Generally you are looking for some

circumstance which

听

听

听

听

• is beyond the employer鈥檚 control and
  听
• made the failure unavoidable and

听

听

• evidence that the failure was remedied without unreasonable delay once that obstacle was out of the way.鈥�