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Service changes and updates IR offices, myIR and phone lines (SPK2IR) are unavailable until the morning of Thursday 28 October for planned system maintenance. Find out more

Resurgence Support Payment (RSP) You will not be able to apply for the RSP in myIR until the morning of Thursday 28 October. Businesses affected by the alert level increase that started on 17 August can apply in myIR from 28 October. Applications for a 4th payment round are planned to open on 29 October. Find out more

Resurgence Support Payment (RSP) The government has announced an increase to the amount and frequency of the RSP from 12 November. Find out more

You can ask us to waive a payment penalty for late filing, non electronic filing or late payment. If we do this, it means the penalty is legally waived and you do not have to pay the penalty.

We can waive penalties in the following circumstances:

Reasonable cause

We may waive a penalty if the reason you were not able to file or pay on time was beyond your control - it must be 'reasonable' for an average person in the same position not to have filed or paid on time. We must apply the term reasonable to the event or circumstance.

Collecting the highest net revenue

Our legal duty is to collect as much money as possible over time, ideally through all taxpayers choosing to keep the tax laws. Sometimes this legal duty means we’ll be able to waive penalties, for example, where we charge a penalty because of:

  • a genuine mistake
  • a ‘one-off’ situation
  • wrong advice we gave that directly resulted in your late paying, late filing or filing in the wrong way.
Last updated: 30 Sep 2020
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