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  • Minhaz Moosa

Late filing and payment penalties – HMRC Support

HMRC is supporting taxpayers during the Coronavirus (COVID-19) pandemic by providing the option to defer Value Added Tax payments between the period 30 March to 30 June 2020. and the July 2020 income tax self-assessment payment on account. Further details of this scheme, and the specific conditions that apply are available at www.gov.uk.


It is important that the tax system continues to function so that it can fund vital public services, such as the NHS. Customers should continue to pay and file on time, and HMRC is grateful for those individuals and businesses that are able to do this. However, HMRC understands that some individuals and businesses will find it difficult to meet deadlines. For example, they may not have access to their business premises or be able to provide the necessary paperwork.

HMRC will now accept the impacts of COVID-19 as 'reasonable excuse' for people who are late filing their returns or paying their tax, and the relevant penalties will be cancelled, provided the employer has managed to file or pay as soon as they were able to.

Employers normally have 30 days to appeal, or ask HMRC for a review, but HMRC know it may not currently be possible for businesses to do this, which is why people are being given an additional three months to do this if they need to. There is more detail about this on GOV.UK


If an individual cannot pay their tax because of COVID-19, HMRC may be able to agree ‘time to pay’ arrangements with them. HMRC will agree these on a case-by-case basis and tailor them to meet people’s individual circumstances. HMRC has set up a dedicated helpline for dealing with time to pay arrangements. If help is needed, or individuals want to talk about available options, please phone HMRC on 0800 024 1222.


Information provided in this news article may be subject to change.

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