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<p>The Government encourages as many people as possible to file on time even if they
cannot pay their tax straight away, but where a taxpayer is unable to do so because
of the impact of COVID-19 HMRC will accept they have a reasonable excuse and cancel
penalties, provided they manage to file as soon as possible after that.</p><p> </p><p>HMRC
are looking into potential changes that could be introduced to the process for making
a reasonable excuse claim and getting penalties cancelled, in order to make the process
easier and quicker for taxpayers, agents and HMRC. HMRC have already given taxpayers
and agents more time to appeal by extending the penalty appeal period by three months.</p><p>
</p><p>Only by filing a Self-Assessment return will taxpayers and their agents be
able to determine the tax due for 2019/20 and the amount of any payments on account
for 2020/21. For those taxpayers who will have difficulty in paying all of their Self-Assessment
liabilities due on 31 January 2021, HMRC’s enhanced Time to Pay arrangements will
make it easier to pay over an extended period.</p><p> </p><p>If taxpayers or their
agents are struggling to obtain the required information in time for their Self-Assessment
return to be submitted by the 31 January filing date, they can provide provisional
figures on their return and then provide HMRC with the actual figures as soon as they
can. They must state that provisional figures are being provided by ticking the appropriate
data item box on the return.</p>
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