HMRC offers extended self-assessment deadline for severe weather

HMRC has confirmed it is offering an extended self-assessment filing deadline for severe weather. Individuals and agents having difficulty complying with the 31 January 2016 filing deadline as a direct result of the recent flooding and other severe weather events may contact HMRC to request additional time to file self-assessment returns where there is a reasonable excuse.

In a statement, HMRC instructed: ‘Please send an email to sa@hmrc.gov.uk with the email subject heading “Severe weather – SA peak”, and include the following information:

·       your clients’ UTR numbers. Please note, if you are sending these in an attachment, the file size must be no larger than 2MB per email;

·       the reason you are requesting additional time to file, for example you or your client has been flooded;

·       the expected date you will file by; and

·       the tax year (if not 2014/15).

‘You will receive an automatic acknowledgement that your email has been received by HMRC. Please note this temporary email address should only be used to request additional time to file due to the recent severe weather and normal communication channels must be used for all other enquiries. HMRC will look at each request on a case by case basis.’