HMRC say no change to the Self-Assessment deadline, 22 January 2021

Jan 22, 2021

In a letter to Chartered Accountants Ireland and other professional bodies, HMRC are resisting any relaxation of the 2019/20 online filing deadline. Earlier this month the Institute’s President Paul Henry wrote to the Chancellor of the Exchequer setting out the necessity of extending the deadline as an emergency measure due to the rampant nature of COVID-19 and the further lockdown announced in early January.  A new survey of NI members shows that over 85 percent of respondents say an automatic suspension of late filing penalties or a deadline extension is necessary given the extraordinary pressures facing business and accountants. 

HMRC continue to resist any automatic suspension of late filing penalties. The only change in their position is to examine options aimed at simplifying the handling of reasonable excuse appeals for HMRC, taxpayers and agents (for example, ways of allowing agents to appeal on behalf of multiple clients). 

According to HMRC, filing penalties will not begin to issue until HMRC has completed its review of the options and monitoring of filing rates and confirmed which approach will be taken to reasonable excuse appeals.