2019/20 self-assessment deadline - further update

Feb 01, 2021

Readers will be aware that last Monday, HMRC announced that 2019/20 self-assessment returns filed online by 28 February 20201 will not be subject to a late filing penalty. This Institute has lobbied HMRC for a relaxation in respect of this deadline since September 2020. 

Readers are reminded that this easement is for late filing penalties only. It does not affect any other tax obligations. A return received in February 2021 will be treated in the same way as a return filed in February in a 'normal' year where there is a reasonable excuse – the penalty will not be charged but the return is treated as late for the purposes of enquiry windows etc.

The easement for late filing penalties will also be applied to SA700 and SA970 returns filed in February 2021 (which can only be filed on paper).

For SA800 and SA900 returns, HMRC will apply the easement if taxpayers file online by the end of February 2021. Their paper deadline was 31‌‌ ‌October 2020 so if taxpayers file on paper in February 2021 the easement will not apply. HMRC has confirmed that the easement is still available to anyone filing on paper in February 2021 who could not file online due to one of the online filing exclusions.