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Since announcing that late filing penalties would not be imposed on 2019-20 self-assessment returns filed online by 28 February 2021, HMRC has confirmed that the easement also applies to forms SA700 (non-resident company income tax return) and SA970 (tax return for trustees of registered pension schemes) submitted in February. These have to be filed on paper and their usual deadline is 31 January.
The easement will also apply to forms SA800 (partnership tax return) and SA900 (trust and estate tax return) if these are filed online by 28 February. The paper deadline was 31 October so paper forms submitted in February will not qualify for the relaxation.
In addition, taxpayers affected by HMRC exclusions, who had until 31 January to file on paper, will avoid a late filing penalty as long as they file their return by 28 February.
