HMRC has issued further details following its 6 January 2022 announcement on the relaxation of self-assessment late filing and payment penalties for 2020/21 tax returns. Key points include:
On reasonable excuse associated with agent covid delays, the guidance says: ‘If a taxpayer has taken all reasonable steps to get their affairs in order to allow their agent to meet the filing deadline, and that agent has been delayed due to covid, then the agent delay may constitute a reasonable excuse.’
HMRC also confirmed the following:
HMRC has issued further details following its 6 January 2022 announcement on the relaxation of self-assessment late filing and payment penalties for 2020/21 tax returns. Key points include:
On reasonable excuse associated with agent covid delays, the guidance says: ‘If a taxpayer has taken all reasonable steps to get their affairs in order to allow their agent to meet the filing deadline, and that agent has been delayed due to covid, then the agent delay may constitute a reasonable excuse.’
HMRC also confirmed the following: