Are you unable to complete your client?s tax returns by 31 January due to severe weather?

25 January 2016

HMRC recognise that many individuals and businesses have been affected by the recent flooding in parts of the UK.

Where you or your clients are experiencing difficulties complying with the 31 January 2016 filing deadline as a direct result of severe weather, you can contact HMRC to request additional time to file.

Where there is a reasonable excuse, HMRC will allow you additional time to file. In these exceptional circumstances they do not intend to issue a penalty notice if you notify them by 31 January 2016; and you/your clients have a genuine excuse for late submission of tax returns that are due to the recent unprecedented flooding.

What to do if you are unable to complete your client’s tax returns by 31 January 2016 due to severe weather

Please send an email to sa@hmrc.gov.uk with the email subject heading “Severe weather - SA peak”, and include the following information:

  • your clients’ UTR numbers. Please note, if you are sending these in an attachment, the file size must be no larger than 2mb per email;
  • the reason you are requesting additional time to file, for example you or your client has been flooded;
  • the expected date you will file by; and,
  • the tax year (if not 2014/15).

You will receive an automatic acknowledgement that your email has been received by HMRC.

Please note: this is a temporary email address that should only be used to request additional time to file due to the recent severe weather. Normal communication channels must be used for all other enquiries.

What happens next?

HMRC will look at each request on a case by case basis. As long as the tax return is then received by the expected date a penalty shouldn’t be charged.

You can find reasonable excuse guidance here.

You can find payment guidance here, payment must be received by 31 January 2016.

What to do if your records have been destroyed

Guidance on estimating records if they have been destroyed, can be found here

What to do if a penalty notice is received

If a penalty notice is received the normal appeal process will apply. You can find the guidance here.