Further to HMRC’s announcement that late-filing penalties will not be issued where returns are filed by 28 February 2021, HMRC has confirmed that returns filed on paper in February will not benefit from the easement and any tax due still needed to be paid by 31 January. In relation to other self-assessment returns, HMRC has confirmed that the easement will apply to:
forms SA700 (non-resident company income tax return) and SA970 (tax return for trustees of registered pension schemes); these can only be filed on paper as there is no online alternative; and
forms SA800 (partnership tax return) and SA900 (trust and estate tax return) if the return is filed online; paper versions of these forms do not benefit from the easement (as they should have been filed by 31 October).
Any other self-assessment obligations do not benefit from the easement.
Further to HMRC’s announcement that late-filing penalties will not be issued where returns are filed by 28 February 2021, HMRC has confirmed that returns filed on paper in February will not benefit from the easement and any tax due still needed to be paid by 31 January. In relation to other self-assessment returns, HMRC has confirmed that the easement will apply to:
forms SA700 (non-resident company income tax return) and SA970 (tax return for trustees of registered pension schemes); these can only be filed on paper as there is no online alternative; and
forms SA800 (partnership tax return) and SA900 (trust and estate tax return) if the return is filed online; paper versions of these forms do not benefit from the easement (as they should have been filed by 31 October).
Any other self-assessment obligations do not benefit from the easement.
