Last month HMRC advised us that a technical issue affected their digital services. As a result, the Making Tax Digital service was unavailable for a period of time.

As the incident occurred on a VAT filing day (7 January) HMRC advice was to file the next day instead. Taxpayers filing one day late themselves or via an agent acting on their behalf, will not receive a penalty for filing their return on 8 January.

HMRC apologises for any inconvenience this may have caused.