31 January Self-Assessment deadline and filing penalties, and HMRC helplines

On Monday the CIOT and other professional bodies received a further letter from HMRC, in response to follow-up representations from the professional bodies in the light of the lockdown announced at the beginning of January.

HMRC will accept COVID related delays, even on the part of the agent, as a reasonable excuse. HMRC are also looking to simplify the process for appealing against penalties to mitigate the disruption this would otherwise cause. But HMRC confirmed they would not defer the filing deadline, nor waive late filing penalties.

HMRC were also asked the position in relation to HMRC’s helplines, as 31 January falls on a Sunday this year. HMRC’s telephone lines will be available 8am to 6pm on Saturday 30th, and 9am to 6pm on Sunday 31st, and their webchat service will be available both days 8am to 8pm.

A copy of the full response from HMRC can be read here