2019/20 Self-Assessment Deadline Not Extended

This year’s 2019/20 self-assessment tax return deadline is still 31 January. HMRC wrote to tax and accounting bodies, advising that the filing date will not be extended during the circumstances of the Covid-19 pandemic.

HMRC will issue late filing penalties, when a tax return is not filed on time, but confirmed that if the reason the return has not been filed is Covid-19 pandemic-related, due to personal or business disruption, the penalty notice can be appealed. Usually, an appeal against a penalty notice needs to be made within 30 days, but HMRC extended the appeal period to 12 weeks.

HMRC hasn’t provided any examples of what a reasonable excuse relating to Covid-19 could look like, nor have they stated what evidence they may need to verify the excuse. However, they have advised that they will treat each individual situation on a case by case basis.

It is important to make every effort file your self-assessment tax return for the year ending 5 April 2020 on time, to avoid any unnecessary penalties. Also, where the self-assessment liability is under £30,000, you can make arrangements online for a time to pay.

You can learn more about self assessment tax payments and how to spread the cost over the year ahead, if you are having difficulties paying.

Please contact our LHP tax team if you have any questions, either by email or by ringing 01267 237534.