But the penalty has only been waived for individuals who provide a “reasonable” excuse for being late.

According to the BBC HMRC will not be checking the excuses as in previous years, they will simply accept them without questioning them.

So what are reasonable excuses?

Here are some excuses that HMRC have accepted

1. a failure in the HMRC computer system
2. your computer breaks down just before or during the preparation of your online return
3. a serious illness, disability or serious mental health condition has made you incapable of filing your tax return
4. you registered for HMRC Online Services but didn’t get your Activation Code in time
5. it was lost in the post HMD Response International v’s HMRC 2011 The accountant produced a contemporaneous note in his office diary for 16 May showing that he had filed the return.
6. “Impecuniosity”Maxine Barron v’s HMRC
7. Cashflow difficulties caused by a change in CIS Status Kincaid v’s HMRC 2011