United Kingdom Tax Agency Extends Late Filing Penalty Waiver for Self-Assessment Taxpayers Due to Coronavirus

The United Kingdom HM Revenue and Customs March 22 extended the deadline to April 1 from Feb. 28, to waive the late filing penalty for self-assessment taxpayers that failed to file income tax returns by the Jan. 31 deadline for financial year 2019-20, due to the coronavirus pandemic. Taxpayers must submit an online payment plan by April 1 to avoid a 5 percent late payment penalty. [United Kingdom, Government Portal, 03/22/21]

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