"The Dog Ate My Tax Receipts": What HMRC Really Thinks of Your Excuses

A bus driver claimed £61k in expenses—but blamed rodents for eating his receipts. We explore why HMRC isn’t buying it and share a cautionary tale about which excuses might (or won’t) save you from penalties.

HMRCPENALTYEMPLOYMENT EXPENSESEXCUSES

The Tax Faculty

9/9/20252 min read

“Sorry, Miss, the Rat Ate my Receipts!"

If you’ve ever missed a homework deadline, you probably uttered the immortal line: “Sorry, Miss, the dog ate my homework.” Well, it turns out, when it comes to HMRC, that excuse doesn’t fly—no matter how creative.

Take the recent case of Moses Mukuna, a bus driver who tried to claim £61,200 in employment expenses over six tax years. From PPE and cleaning products to psychological therapy and customised seat covers, Mr Mukuna’s amended tax returns were extensive. The problem? The receipts had allegedly been eaten by rodents in his loft. 🐀

Yes, you read that right. Rodents.

HMRC was not impressed. They found:

No evidence of rodent activity.

No replacement receipts, since all payments were in cash.

Claims that didn’t match the actual expenses, sometimes including costs from before the pandemic.

The bus company confirmed they had supplied PPE and that there was no reimbursement requirement.

After issuing Discovery assessments and Closure notices, HMRC added £18,367 in income tax and £10,929 in penalties. Mr Mukuna’s appeal was dismissed, with the First Tier Tribunal confirming the behaviour was deliberate.

Lessons for Taxpayers: Excuses That Won’t Work

🐶 “The dog/rodents ate my receipts” – Cute story, but HMRC requires verifiable proof. Cash receipts are especially risky without backups.

🕰️ “I didn’t have time to file” – Genuine delays might be met with reasonable penalty reductions, but you’ll need a solid explanation.

💻 “I relied on my own estimates” – Inaccurate claims can trigger penalties if you can’t justify them.

📂 Good excuses – Lost paperwork due to fire, flood, or other verifiable disasters may be taken into account, particularly if you come forward voluntarily.

The Takeaway

At the end of the day, HMRC is much less forgiving of imaginative excuses than schoolteachers. Keeping accurate records, filing on time, and ensuring claims are legitimate isn’t just best practice—it protects you from penalties that can add up quickly.

So, unless you’re genuinely dealing with a natural disaster, leave the “rodents ate my receipts” stories to bedtime anecdotes. Your accountant (and HMRC) will thank you.

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