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Self Assessment deadline and penalties

HMRC have announced that they will not impose late filing penalties on taxpayers who file their Self Assessment returns on 1 and 2 February 2012. The announcement has been made amongst fears that taxpayers would not be able to get through to HMRC's call centres on 31 January 2012 where strike action by some employees is anticipated.

HMRC have also advised that:

'The SA deadline remains midnight on 31 January. But HMRC will treat all returns that come in by midnight on 2 February as though they were submitted by 31 January. No customer will have to pay interest on payments due on 31 January that are paid on 1 or 2 February.'

Acting Director General Personal Tax, Stephen Banyard, said:

'We've always been very clear that we want the returns - not the penalties. For that reason, we don't want anyone who can't get through for help and advice on 31 January to be disadvantaged in any way.'

Internet link: HMRC press



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