– see also Penalties


Failure to comply accelerated payment notices

Late filing of tax return

Late payment of tax

Appellant advised by DWP that lump sum pension payment be paid net of tax

Appellant delegated task to agent

Appellant's illness

Application for late appeal


Loss relief calculation

Payment delegated to member of staff

Reasonable excuse

Relevant surcharge dates

Self-assessed tax payment due

Series of life events

Trustees, reasonable excuse

Under Taxes Management Act 1974, s. 59C(2)

Penalties for the late payment of income tax

Self-assessment, unpaid income tax and capital gains tax