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.’
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.’
