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HMRC waives penalties for Self-Assessment returns filed by 28 February – but payment deadline remains
28 January 2021

HM Revenue & Customs (HMRC) has announced that any Self-Assessment taxpayers who miss the 31 January 2021 tax return deadline will not receive late filing penalties if they file online by 28 February 2021, although the 31 January 2021 payment deadline remains.

Taxpayers who do not pay any outstanding balance on their 2019-20 tax bill by 31 January 2021 will be charged interest from 1 February 2021.

Anyone who cannot afford to pay their Self-Assessment tax bill of up to £30,000 for 2019-20 can apply online for a 12-month payment plan, although this is subject to interest.

Meanwhile, anyone with a larger tax bill that they cannot pay or who needs longer to pay should seek advice or contact HMRC to discuss a repayment plan.

HMRC has also said that Self-Assessment taxpayers who may need to claim contributory benefits should ensure they pay their Class 2 National Insurance Contributions (NICs) by 31 January 2021 to ensure their claims are unaffected. Contributory benefits include the State Pension, Job Seekers Allowance, Employment Support Allowance or Bereavement Support Payment.

Please contact us today if you need Self-Assessment advice.

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