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<p>There are no plans to move the Self-Assessment (SA) filing date from 31 January
2021. However, the Government recognises that some taxpayers may have difficulty submitting
their SA return due to the impact of COVID-19 on their personal circumstances.</p><p>
</p><p>HMRC do not charge penalties for failure to submit a return on time where taxpayers
have a reasonable excuse. HMRC’s current guidance explains that they will accept the
impact of COVID-19 as a reasonable excuse for submitting a return late, provided that
taxpayers explain how they were affected and submit the return as soon as they can.
More information is available in the HMRC online guidance covering the reasonable
excuse provisions.</p><p> </p><p>The Government urges taxpayers to submit returns
on time where possible. Where taxpayers or their agents are struggling to get the
information they need to submit a return by 31 January, they can complete it using
provisional figures and give HMRC the actual figures as soon as they can.</p><p>Taxpayers
who are unable to pay all of their SA tax due on 31 January can access HMRC’s enhanced
Time to Pay (TTP) arrangements. HMRC have recently enhanced their self-serve, online
TTP service.</p><p> </p><p>This now allows liabilities of up to £30,000 – increased
from £10,000 - to be paid in up to 12 instalments without having to contact HMRC beforehand.</p>
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