Last month HMRC announced a filing and payment easement for 2020/21 in recognition of the continued impact of COVID-19; an easement Chartered Accountants Ireland has lobbied for since last October. Readers are reminded that the filing easement ends at 11.59pm today Monday 28 February 2022. HMRC has also provided additional information in respect of the impact of the filing and payment easement subsequent to the initial announcement.