IEIM905400 - Circumstances in which a Penalty will not Apply
There are two circumstances in which a penalty will not apply:聽
- For penalties for reporting inaccurate or incomplete information (see IEIM905170) no penalty will be due where the person took reasonable care
- For all other types of penalty (see IEIM905110 to IEIM905160), no penalty will be due if a person has a reasonable excuse for a failure to comply