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Shepherd Partnership

Late filing and late payment penalties are to be waived for one month for Self Assessment taxpayers.


HMRC is waiving late filing and late payment penalties for Self Assessment taxpayers for one month – giving them extra time, if they need it, to complete their 2020 to 2021 tax return and pay any tax due.


This is not an extension on the deadline - they are still due by 31st January - but returns filed in February won’t get a penalty.


You are strongly encouraged to submit your return on time but the penalty waivers will mean that:

  • anyone who cannot file their return by the 31 January deadline will not receive a late filing penalty if they file online by 28 February

  • anyone who cannot pay their Self Assessment tax by the 31 January deadline will not receive a late payment penalty if they pay their tax in full, or set up a Time to Pay arrangement, by 1 April

Interest will be payable from 1 February, as usual, so it is still better to pay on time if possible.


Please let us know if you require our help regarding this matter.

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