UK HMRC has published the top ten excuses actually used in unsuccessful appeals against HMRC penalties for late returns.

1. "My tax return was on my yacht…which caught fire"
2. "A wasp in my car caused me to have an accident and my tax return, which was inside, was destroyed"
3. "My wife helps me with my tax return, but she had a headache for ten days"
4. "My dog ate my tax return…and all of the reminder…