|In most cases, the statutory filing date for a Corporation Tax return is twelve months after the end of the relevant accounting period.
HMRC considers reasonable excuse to be something that stops a company from meeting a tax obligation despite them having taken reasonable care to meet that obligation. HMRC will consider what a reasonable person, who wanted to meet their obligation, would have done in the same circumstances.
Whether a company has a reasonable excuse will depend on the circumstances in which the failure occurred. What is a reasonable excuse for one company may not be a reasonable excuse for another company.
The company must remedy the failure to file as soon as it can reasonably be expected to do so after the excuse has ended.
HMRC have published examples off what might be considered a reasonable excuse. They include: