Non-resident Company Income Tax Return (SA700) ‚ ‚ wet‚ signature required

19 Jan 2021

In view of the practical difficulties in obtaining an original ‚ wet‚ or physical signature for the SA700 for the 2019/20 return during COVID-19, we have asked HMRC if a scanned copy of the signature or an e-signature would be accepted as a valid signature.

HMRC have confirmed to us that the SA700 must be signed with a physical signature. Accordingly, an electronic or scanned copy of a signature is not valid for the SA700 return.

In relation to late filing penalties, please see our earlier post of 23 December 2020 31 January Self-Assessment deadline and filing penalties for HMRC‚ s letter (Jim Harra) to the representative bodies confirming that:

HMRC do not currently plan to waive late filing penalties.

No-one will have to pay a penalty if they cannot file on time because of the impact of COVID-19.

HMRC will accept pandemic-related personal or business disruption as a reasonable excuse, as well as pandemic-related delay on the part of an agent.

HMRC are extending the penalty appeal period by three months.