At the time of writing, HMRC is still asking taxpayers and agents to file 2019/20 self-assessment returns by 31 January 2021. This Institute continues to lobby HMRC for a three month suspension of late filing penalties in light of the pandemic. Read the message from HMRC below which also contains guidance on working tax credits and child benefit.

HMRC will consider coronavirus as a reasonable excuse for missing some tax obligations (such as payments or filing dates) but you must explain how you were affected by coronavirus in your appeal and must still make the return or payment as soon as you can.