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 2019/20 tax year are discussed below. For the measures in relation to the 2020/21 tax year, see A8.102. For the measure that relates to the 2018/19 tax year, see A8.102B.
Overview of the 2019/20 measures
The following coronavirus-related measures apply in relation to self assessment tax returns for the 2019/20 tax year:
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•ÌýÌýÌýÌý late filing penalties were not charged for any returns filed before 1 March 2021
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•ÌýÌýÌýÌý a temporary facility for agents to appeal late filing penalties in bulk (which ended on 30 September 2021)
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•ÌýÌýÌýÌý late payment penalties were not charged for any tax due in relation to the 2019/20 tax year that was either paid before 2 April 2021 or where a payment plan was set up before 2 April 2021
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•ÌýÌýÌýÌý the second payment on account for the 2019/20 tax year was deferred
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Web page updated on 17 Mar 2025 15:52