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Administration and appeals: Tax return deadlines

Administration and appeals: Tax return deadlines

HMRC has announced that Extra-statutory Concession B46 will come to an end on 31 March 2011. The Concession provides that HMRC will not issue penalties for the late filing of company tax returns or employers' and contractors' end of year returns provided the returns are received by the last working day within seven days of the filing date. Revenue & Customs Brief 24/2010 explains that the Concession becomes redundant from this date as company tax returns for accounting periods ending after 31 March 2010 (and submitted to HMRC from 1 April 2011) must be filed online and employers' end of year returns must already be filed online. Any reasonable excuses for delays will continue to be considered on their own merits.

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