Commentary

A8.102A Self assessment and coronavirus (COVID-19)—2019/20 tax year

Administration and compliance

A8.102A Self assessment and coronavirus (COVID-19)—2019/20 tax year

A8.102A Self assessment and coronavirus (COVID-19)—2019/20 tax year

HMRC has announced a number of coronavirus-related measures in relation to self assessment.

The measures that relate to the 2019/20 tax year are discussed below. For the measures in relation to the 2020/21 tax year, see A8.102. For the measure that relates to the 2018/19 tax year, see A8.102B.

Overview of the 2019/20 measures

The following coronavirus-related measures apply in relation to self assessment tax returns for the 2019/20 tax year:

  1.  

    •     late filing penalties were not charged for any returns filed before 1 March 2021

  2.  

    •     a temporary facility for agents to appeal late filing penalties in bulk (which ended on 30 September 2021)

  3.  

    •     late payment penalties were not charged for any tax due in relation to the 2019/20 tax year that was either paid before 2 April 2021 or where a payment plan was set up before 2 April 2021

  4.  

    •     the second payment on account for the 2019/20 tax year was deferred for all taxpayers

  5.  

    •     taxpayers struggling to make the self assessment payment due by 31 January 2021 could apply to HMRC for time to pay

These measures are discussed further below.

Late filing penalties for the 2019/20 tax return

On 25 January 2021, HMRC confirmed that it would waive late filing penalties for all 2019/20 returns filed before 1 March 2021.

This meant that as long as the 2019/20 return was filed by 28 February 2021, no £100 late filing penalty would be issued.

The penalty waiver applied to all self

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