The illness and death of the taxpayers’ agent was a reasonable excuse for the late filing of the taxpayers’ tax returns in relation to the period after their tax return information was submitted to the agent. 

The appellants lived in South Africa and received rental income from UK property for several years previously. They used a UK accountant and tax agent (‘J’). HM Revenue and Customs (HMRC) sent both appellants a notice to file a self-assessment return for the tax year 2017/18 (filing date 31 January 2019). 

The appellants sent J the information required to file the tax returns on 17 June 2019. However, J’s father was seriously ill in hospital from April 2019 to his death on 15 June 2019 and J spent much of his time with his father in hospital in that period.