This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance

The following Personal Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • HMRC waiver of late filing and late payment penalties for 2019/20 tax return
  • Which returns are covered by the late filing penalty waiver?
  • Should the return still be filed by 31 January 2021?
  • Does the tax still have to be paid by 31 January 2021?
  • What if the return is filed later than 28 February 2021?
  • Reasonable excuse
  • Other claims and elections with a 31 January 2021 deadline
  • Special mixed fund rules nomination deadline
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