Call to waive all late filing penalties for 2019-20 self-assessment returns

The government should soften its stance on late filing penalties in view of the pandemic situation and inadequate helpline capacity.

In a letter to HMRC chief executive Jim Harra chief executive of the ICAEW Michael Izza argues that the effects of the latest lockdown and surge of coronavirus cases means HMRC should now consider waiving late-filing penalties for two months and extend helpline opening hours.

This comes after Mr Harra wrote on 18 December to the accountancy body stating that there would be no change in policy but offered reassurances on the department’s approach as to what constituted a ‘reasonable excuse’ in appealing a penalty and that HMRC would ‘keep matters under review’. 

In his latest letter Mr Izza highlights the significant shift in the pandemic since then:

‘Since you wrote the closure of schools more staff absence due to sickness and...