Self Assessment taxpayers who have not filed their return may escape fines.
HMRC is thought to be offering a reprieve to taxpayers who, between midnight on 21 January and midnight on 31 January, requested a new user ID or password, or registered for Online Services but have not yet received an activation code.
According to an email from HMRC, seen by Tolley, late filing penalties will not be applied in these cases, provided that the return is filed by 15 February. Taxpayers must have a unique taxpayer reference (UTR) in order to qualify.
However, it is thought that the penalty may still be automatically charged, and that taxpayers will have to appeal the decision later. Interest will still be applied to tax owed.
An HMRC spokesperson told Taxation: “After 31 January, you are late. However, we don’t want to charge penalties. The most important thing is to get the returns in. If someone has, for example, lost their code and/or PIN and realised they have left it too late, we will allow a bit of extra time.”
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