HM Revenue and Customs (HMRC) accepts coronavirus-related disruptions, both within an individuals’ personal and business life, as a ‘reasonable excuse’ for missing the Self-Assessment tax return deadline. However, individuals must write an appeal, providing evidence or explaining how COVID-19 delayed them, and submit their returns promptly.
With 31 January 2021 nearing, HMRC confirmed their news in a statement which warned of the deadline, as England had entered their third national lockdown. Scotland and Wales are also under COVID restrictions, which raises concerns over the pressure on individuals to meet crucial tax deadlines.
One example of a valid excuse for tax filing delays is the increased pressure of home-schooling for working parents. All children except those of key workers and those that need in-person support are learning remotely. 
Additionally, providing evidence that an individual, or a member of their household or an accountant has coronavirus is a ‘reasonable excuse’ for late filings. 
A spokesperson for HMRC said: “We want to encourage as many people as possible to file on time even if they can’t pay their tax straight away. 
“But where a customer is unable to do so because of the impact of Covid-19 we will accept they have a reasonable excuse and cancel penalties, provided they manage to file as soon as possible after that.”
Around 12 million individuals file Self-Assessment tax returns, either because they are self-employed, a landlord, or have a second form of income. 
As of 4 January 2021, HMRC revealed half of these individuals filed their returns, which means millions could benefit from the waiving of fines for late returns. 
For more information or guidance on matters relating to Self-Assessment returns, contact our experts today.