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HMRC have updated their guidance on the late filing of tax returns as a result of the disruption to the self assessment online service on 31 January and 1 February 2008.
The Revenue has announced that any return received by midnight 1 February 2008 will be treated as filed on time. Penalty notices for any returns not filed on time are due to be dispatched on 22 February 2008.
However, HMRC have stopped both the issue of penalty notices and the extension of the enquiry window for online returns filed using the HMRC software on 2 and 3 February 2008 and for paper returns received in local offices by the close of business on 4 February 2008.
A 'reasonable excuse' would be accepted for returns filed subsequently where this disruption was the cause of the delay and the return was filed within a reasonable period afterwards.
