The taxpayer’s illness, anxiety, and financial pressures caused by harassment at work, loss of employment status and/or her wedding did not amount to a reasonable excuse for the late payment of an accelerated payment notice (APN), and her appeal against late payment surcharges was dismissed.

Background

In September 2013, HM Revenue and Customs (HMRC) sent the appellant a discovery assessment for the tax year ended 5 April 2010, relating to the appellant’s participation in arrangements under a contract of employment. The appellant appealed. On 24 April 2015, HMRC issued an APN to the appellant, which