Market leading insight for tax experts
View online issue

Covid-19: reasonable excuse and extension of appeal deadlines

printer Mail

HMRC has updated various guidance notes to confirm that failure by a taxpayer to meet a filing or payment deadline due to Covid-19 will be accepted as a reasonable excuse, provided the taxpayer remedies the failure as soon as possible.

HMRC has also updated its general guidance on appeals Disagree with a tax decision to extend the deadline for appealing against an HMRC decision dated February 2020 or later by three months, on top of the usual 30 days, where the individual or business has been affected by coronavirus. The same easement applies to lodging an appeal following an HMRC review. Guidance on how to Appeal against a penalty has also been updated to extend the usual deadline by three months.

Welcoming the relaxation, and noting the equivalent three-month extension for filing accounts at Companies House, Dawn Register, partner at BDO, noted: ‘This is a fast-moving situation and so we expect HMRC will keep their guidance under close review. Today’s announcements may be the first of a number of extended deadlines. Overall, the expectation is that HMRC is going to be sympathetic to those most impacted by Covid-19, but whenever possible taxpayers should remain in regular contact with HMRC and their advisers. Individuals and businesses should continue to comply with existing rules where they can – any delay will need to be accepted as reasonable by HMRC.’

Issue: 1487
Categories: News
EDITOR'S PICKstar
Top