The ten worst excuses for missing the January 31 Self Assessment deadline for 2013-14 have been revealed by HM Revenue and Customs.

From broken kitchen appliances, hungry pets and arguments that last five years – some people will stop at nothing to pass the blame for their tardy timekeeping.

Here are some corking excuses the Government department received.

1. My tax papers were left in the shed and the rat ate them.

2. I’m not a paperwork-orientated person – I always relied on my sister to complete my returns but we have now fallen out.

3. My accountant has been ill.

4. My dog ate my tax return.

5. I will be abroad on deadline day with no internet access so will be unable to file.

6. My laptop broke, so did my washing machine.

7. My niece had moved in – she made the house so untidy I could not find my log-in details to complete my return online.

8. My husband ran over my laptop.

9. I had an argument with my wife and went to Italy for five years.

10. I had a cold which took a long time to go.

The excuses were all used in unsuccessful appeals against HMRC penalties for late returns.

An HMRC spokesman said: "While HMRC will not accept spurious excuses when the vast majority hit the deadline and pay up what they owe, we recognise that a number of taxpayers may have difficulties completing their tax return on time.

"For instance, those affected by flooding at their premises, or their agents’ premises, will not be asked to pay a penalty if their return is submitted without unreasonable delay.

"The department has also opened a Tax Helpline to give practical help and advice to people affected by severe weather and flooding – 0800-9047900.