Chapter IHTM36061

CourtHM Revenue & Customs
Record NumberIHTM36061
Published date20 March 2016

There is no definition of what is meant by ‘reasonable excuse’. The standard of reasonableness can vary according, for example, to the type, education and background of the taxpayer concerned. But you should bear in mind that the law gives ample time for taxpayers to complete and deliver an IHT account in most circumstances. It is the responsibility of taxpayers to

  • gather all the necessary information
  • ensure that the account is completed, and
  • send the account in by the deadline.

If taxpayers are able to manage the rest of his private or business...

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