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10 Chartered Accountants

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Self-Assessment late payment penalties relaxed but interest still accrues
22 February 2021

Following HM Revenue & Customs’ (HMRC) announcement that it is waiving late filing penalties for Self-Assessment taxpayers who file by 28 February, it has now announced that it is waiving the five per cent late payment penalty that usually applies from 3 March for taxpayers who pay or set up a payment plan by 1 April 2021.

Self-Assessment taxpayers who are unable to pay all the tax they owe can set up a self-serve Time to Pay arrangement online, if the debt is less than £30,000, allowing them to pay in monthly instalments until January 2022.

Meanwhile, those who owe more than £30,000 can contact HMRC by phone on 0300 200 3822 to request a Time to Pay arrangement.

Crucially, however, interest continues to accrue on outstanding Self-Assessment tax payments and has been doing so since 1 February.

If you have not yet filed your Self-Assessment tax return, you should do so before 28 February to avoid a £100 penalty.

Please contact us today to find out more about our services for Self-Assessment taxpayers.

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