Filing deadlines and COVID-19

14 May 2020

Many CIPP members have been querying filing deadlines for items such as P60s and P11Ds during the coronavirus crisis, and whether they will be extended. HMRC has not extended any deadlines but decisions regarding whether penalties will be issued will be made on a case by case basis and HMRC will consider COVID-19 as a reasonable excuse for missing deadlines.

HMRC is still encouraging customers to adhere to these deadlines, and to fulfil their tax obligations where possible. Guidance provided on GOV.UK has, however, been updated to incorporate coronavirus.

In the guidance, ‘Disagree with a tax decision’, there is a section which discusses how appeals can be made against penalties if there is a reasonable excuse for submitting or paying a return late, which states:

“HMRC will consider coronavirus as a reasonable excuse for missing some tax obligations (such as payments or filing dates). Explain how you were affected by coronavirus in your appeal. You must still make the return or payment as soon as you can.”

The guidance also discusses timeframes for appealing tax decisions:

“If you or your business have been affected by coronavirus (COVID-19), HMRC will give you an extra three months to appeal any decision dated February 2020 or later. Send your appeal as soon as you can, and explain the delay is because of coronavirus.”

Employers should continue to meet deadlines where practicable and must provide sufficient explanation or evidence as to why items have been submitted or paid late, and after the required dates.

The information in this article is accurate at the time of publication. For all the latest information, news and resources on how the COVID-19 pandemic is affecting payroll professions, visit our Coronavirus hub.