I have always believed that there would be no penalty for having failed to submit an Intrastat Supplementary Declaration (SD) on time if you had a “reasonable excuse”. I’m now informed that, except for some very strict “events”, there is no such thing as “reasonable excuse”. Is that correct?

Q

I have always believed that there would be no penalty for having failed to submit an Intrastat Supplementary Declaration (SD) on time if you had a “reasonable excuse”. I’m now informed that, except for some very strict “events”, there is no such thing as “reasonable excuse”. Is that correct?

A

Yes and no, I’m afraid. The term “reasonable excuse” is not defined in law and excuses accepted by HM Revenue & Customs (HMRC) tend to be those which they consider to be reasonable, eg mainly those events which are unforeseeable or unusual and beyond your control, although it does say that it will look closely at the circumstances of each case.

Acc

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