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Deadline extended for filing returns

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Taxpayers who did not file their personal tax return on time, because they had not allowed enough time to receive their ID, password and activation code from HMRC, may be able to avoid a penalty. Taxpayers who between midnight on 21 January and midnight on 31 January 2014 enrolled for the self-assessment online service, or requested a replacement user ID or password, have until 15 February 2014 to file their return using HMRC software.

The deadline extension only applies to those who were already registered for self-assessment and have a unique taxpayer reference (UTR). Therefore, this does not help those who are late in notifying their liability to charge.

The source for the extension was an automatic email generated by HMRC online services following a request for a user ID, identified by Tolley, the tax division of LexisNexis, publisher of Tax Journal. Chas Roy-Chowdhury, head of taxation at the Association of Chartered Certified Accountants, told The Guardian: ‘A full two-week extension – that’s never happened before. I think it’s pragmatic and realistic, and [HMRC] ought to be commended for it.’

Payment of any tax due must still be made before 31 January 2014 to avoid the usual penalty.