{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-55/paragraph-23",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-55/paragraph-23.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/55/paragraph/23",
  "kind": "paragraph",
  "number": "23",
  "heading": null,
  "text": "(1) Liability to a penalty under any paragraph of this Schedule does not arise in relation to a failure to make a return if P satisfies HMRC or (on appeal) the First-tier Tribunal or Upper Tribunal that there is a reasonable excuse for the failure.\nIf P satisfies HMRC or (on appeal) the First-tier Tribunal or Upper Tribunal that there is a reasonable excuse for a failure to make a return—\n(a) liability to a penalty under any paragraph of this Schedule does not arise in relation to that failure, and\n(b) the failure does not count for the purposes of paragraphs 13B(2), 13C, 13G(2) and 13H.\n(2) For the purposes of sub-paragraph (1)—\n(a) an insufficiency of funds is not a reasonable excuse, unless attributable to events outside P's control,\n(b) where P relies on any other person to do anything, that is not a reasonable excuse unless P took reasonable care to avoid the failure, and\n(c) where P had a reasonable excuse for the failure but the excuse has ceased, P is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 55 para. 23(1) substituted (12.2.2019 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 26(2), Sch. 10 para. 11; 2019 c. 1, s. 67(2)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 55 paras. 18-23 applied (with modifications) (24.2.2022) by Finance Act 2022 (c. 3), Sch. 2 para. 24(6)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Sch. 55 modified (temp.) (with effect in accordance with Sch. 10 para. 43 of the amending Act) by Finance Act 2022 (c. 3), Sch. 10 para. 26 (as amended (5.1.2023) by S.I. 2022/1321, regs. 1, 2(2)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Sch. 55 paras. 19-23 applied (6.4.2022) by The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 (S.I. 2021/506), regs. 1, 7(3)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 55 para. 23 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by S.I. 2011/702, art. 2 (with art. 1(2))"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 55 para. 23 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "Sch. 55 para. 23 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2)Sch. 55 para. 23 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by S.I. 2014/2395, art. 2(1)(b)"
    },
    {
      "type": "I",
      "label": "I4",
      "text": "Sch. 55 para. 23 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)"
    },
    {
      "type": "I",
      "label": "I5",
      "text": "Sch. 55 para. 23 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)"
    },
    {
      "type": "I",
      "label": "I6",
      "text": "Sch. 55 para. 23 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
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    {
      "type": "word substituted",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
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      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
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    {
      "type": "words substituted",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014"
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    {
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/23",
    "retrieved_at": "2026-10-29T09:11:08.872832+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}