Commentary

A8.102B Self assessment and coronavirus (COVID-19)—2018/19 tax year

Administration and compliance

A8.102B Self assessment and coronavirus (COVID-19)—2018/19 tax year

A8.102B Self assessment and coronavirus (COVID-19)—2018/19 tax year

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

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

No daily late filing penalties for the 2018/19 tax return

In October 2020, HMRC announced via an email to 'Top 100 Stakeholders' that it would not charge daily penalties in respect of late 2018/19 tax returns due to the coronavirus pandemic. These penalties likely would

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