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United Kingdom · Question · Written question

UIN 143140

Self-assessment: Coronavirus

answeredUnited Kingdom· UK Parliament· EN

Introduced

25 January 2021

Last action

28 January 2021 · Answer

Status

Answered

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Subjects

Discovery layer

Source updated

28 January 2021

Summary

To ask the Chancellor of the Exchequer, what guidance has been produced by HMRC on (a) the covid-related circumstances that will be accepted as reasons for waiving fines issued for 2019-20 tax returns not being filed by 31 January 2021 and (b) the process

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Timeline

  1. 25 January 2021

    Written question

    To ask the Chancellor of the Exchequer, what guidance has been produced by HMRC on (a) the covid-related circumstances that will be accepted as reasons for waiving fines issued for 2019-20 tax returns not being filed by 31 January 2021 and (b) the process

    Source: Commons

  2. 28 January 2021

    Answer

    HMRC’s penalty notices give guidance on how to appeal in writing or online and currently include guidance on reasonable excuses and COVID-19. Anyone who receives a penalty notice is now informed that HMRC will accept an appeal up to three months after the...

    Source: Written answer

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