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HMRC do not hold data on reports from individual taxpayers who may feel they have received incorrect advice from advisers about their settlements. A core principle of the tax system is that an individual is responsible for their own tax affairs. The actions of a third party adviser are not normally considered to be an exceptional circumstance beyond the control of the taxpayer.<\/p>

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HMRC are continuing settlement discussions with a relatively small number of taxpayers who were prevented from meeting the 30 September deadline by exceptional circumstances beyond their control, such as recent hospitalisation.<\/p>

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The criteria HMRC consider for continuing settlement discussions beyond the 30 September deadline are:<\/p>