{
  "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-22I",
  "json_url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-22I.json",
  "legislation": "uksi/2015/878",
  "legislation_title": "The International Tax Compliance Regulations 2015",
  "legislation_url": "https://openlegislation.uk/international-tax-compliance-regulations-2015",
  "path": "regulation/22I",
  "kind": "regulation",
  "number": "22I",
  "heading": "Reasonable excuse",
  "text": "(1) Liability to a penalty under regulations 22A to 22H does not arise if the person liable to the penalty satisfies an Officer of Revenue and Customs or, on an appeal notified to the tribunal, the tribunal that there is a reasonable excuse for a failure to do anything required to be done under the applicable regulation.\n(2) For the purposes of this regulation, neither of the following is a reasonable excuse—\n(a) that there is an insufficiency of funds to do something;\n(b) that a person relies upon another person to do something.\n(3) If a person had a reasonable excuse for a failure but the excuse has ceased, the person 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": "Regs. 22A-22N inserted (16.7.2025) by The International Tax Compliance (Amendment) Regulations 2025 (S.I. 2025/740), regs. 1(1), 12"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/878/regulation/22I",
    "retrieved_at": "2026-10-28T23:40:26.984158+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."
}