PARLIAMENTARY WRITTEN QUESTION
Self-assessment: Coronavirus (25 January 2021)

To ask the Chancellor of the Exchequer, what guidance has been produced by HMRC on (a) the covid-related circumstances that will be accepted as reasons for waiving fines issued for 2019-20 tax returns not being filed by 31 January 2021 and (b) the process by which someone will be able to appeal a fine for late filing on the basis of a covid-related circumstance.

Asked by:
James Murray (Labour)

HMRC’s penalty notices give guidance on how to appeal in writing or online and currently include guidance on reasonable excuses and COVID-19. Anyone who receives a penalty notice is now informed that HMRC will accept an appeal up to three months after the normal 30 day appeal period. GOV.UK guidance advises that HMRC will consider coronavirus as a reasonable excuse for missing some tax obligations (such as payments or filing dates) and states that the taxpayer should explain how they were affected by coronavirus in their appeal.

However, HMRC have recognised that many taxpayers will have a reasonable excuse for not filing on time due to COVID-19 and have decided not to issue late filing penalties for 2019-20 online tax returns that are filed by 28 February 2021.

Answered by:
Jesse Norman (Conservative)
28 January 2021