SA Deadline Extended

Thanks to the proposed HMRC call centre strike planned for 31^st January the filing deadline for self assessment tax returns has been extended to midnight 2^nd February.

HMRC put out a statement on its website stating, “To make sure our customers are not disadvantaged if they cannot get through to HMRC's call centres on 31^st January, we will not impose any late filing penalties for people who file their Self Assessment returns on 1^st and 2^nd February.”

Although the filing deadline still officially remains 31^st January, the Revenue will treat all tax returns that are received by midnight on 2^nd February as though they were submitted by 31^st January. Furthermore, no interest will be charged on payments due on 31^st January but paid on 1^st or 2^nd February.

HMRC's pragmatism in this instance is to be applauded. Although it would have been possible for taxpayers to have claimed reasonable excuse for late filing of tax returns due to industrial action, the department thought it more sensible to allow a period of grace for those that tried to telephone their call centre but were unable to get through. By so doing, the Revenue will avoid the time and trouble caused to both taxpayers and the department alike in the appealing of penalty notices.