The paper filing deadline for 2019/20 to avoid penalties was 31 October 2020. Readers are reminded that if an online return cannot be filed by virtue of one of the online filing exclusions meaning the return must be filed on paper instead, then in those cases, the 2019/20 paper filing deadline is extended to 31 January 2021. A reasonable excuse claim should accompany such returns.

HMRC may also accept COVID-19 as being a reasonable excuse when appealing late filing penalties. The guidance on this should be consulted before filing an appeal for reasonable excuse.