Best ever reason given to HMRC for late paid tax

Long before HMRC introduced a 'time to pay' system through the Business Payment Support Service, Inspectors kept track of the more extreme excuses given for late payment.

My heart went out to the taxpayer with the best reason I ever heard. He asked for time to pay because:

"Just recently the drains were blocked and the bungalow was flooded, We had 6,000 gallons of effluent all over the inside and out.

Please consider all the things we've been through."