This content covers guidance applicable to the coronavirus (COVID-19) pandemic.
HMRC has announced a number of coronavirus-related measures in relation to self assessment.
The measures that relate to the 2020/21 tax year are discussed below. For the measures in relation to the 2019/20 tax year, see A8.102A. For the measures in relation to the 2019/20 tax year, see A8.102B.
Overview of the 2020/21 measures
The following coronavirus-related measures apply in relation to self assessment tax returns for the 2020/21 tax year:
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•ÌýÌýÌýÌý failure to notify penalties will be relaxed for overpaid coronavirus support payments that are reported on the 2020/21 tax return (announced on 3 February 2022)
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•ÌýÌýÌýÌý late filing penalties will not be charged for any 2020/21 returns filed by 28 February 2022
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•ÌýÌýÌýÌý a temporary facility for agents to appeal late filing penalties in bulk which applies between 9 March 2022 and 6 May 2022
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•ÌýÌýÌýÌý late payment penalties will not be charged for any tax due in relation to the 2020/21 tax
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Web page updated on 17 Mar 2025 16:05