Paragraph 16 I1I2C1I3I4I5I6
United Kingdom
If 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 payment—
liability to a penalty under any paragraph of this Schedule does not arise in relation to that failure, and
the failure does not count as a default for the purposes of paragraphs 6, 8B, 8C, 8G and 8H.
For the purposes of sub-paragraph (1)—
an insufficiency of funds is not a reasonable excuse unless attributable to events outside P's control,
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
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.
Annotations
Textual amendments
- F1
Sch. 56 para. 16(1) substituted (25.1.2011 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 10; S.I. 2011/132, art. 3
Modifications
- C1
Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)
Commencement
- I1
Sch. 56 para. 16 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
- I2
Sch. 56 para. 16 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
- I3
Sch. 56 para. 16 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 12
Sch. 56 para. 16 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)
- I4
Sch. 56 para. 16 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
- I5
Sch. 56 para. 16 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)
- I6
Sch. 56 para. 16 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)
Notes on Schedule 56
Modifications
- C1
Sch. 56 applied (with modifications) by S.R. 2009/128, reg. 63(3) (as substituted (with effect in accordance with reg. 2 of the amending Rule) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2010 (S.R. 2010/91), regs. 1, 7(1))
- C2
Sch. 56 applied (with modifications) by S.I. 2009/470, reg. 68(3) (as substituted (with application in accordance with reg. 1(2) of the amending S.I.) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2010 (S.I. 2010/661), regs. 1(1), 6)
- C3
Sch. 56 applied (with modifications) by S.I. 2001/1004, reg. 67B (as inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721), regs. 1(2), 3)
- C4
Sch. 56 applied (with modifications) by S.I. 2001/1004, reg. 67A (as inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721), regs. 1(2), 3)
- C5
Sch. 56 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 39
- C6
Sch. 56 applied by S.R. 2009/128, reg. 31 (as substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 6 (with reg. 12))
- C7
Sch. 56 applied by S.I. 2009/470, reg. 36 (as substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784), regs. 1(1), 7 (with reg. 12(1)))
- C8
Sch. 56 applied (E.) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 85(3)
- C9
Sch. 56 applied (E.) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 46
- C10
Sch. 56: power to amend conferred (22.7.2020) by Finance Act 2020 (c. 14), Sch. 7 para. 5(1)(c)