31 January Self-Assessment deadline and filing penalties – further update re other Self-Assessment returns

On 25 January HMRC announced that there would be no Self-Assessment late filing penalty for those who file online by 28 February 2021. It was clear that the easement would apply to forms SA100 (the tax return for individuals), and that those returns filed on paper in February will not benefit from the easement.

HMRC have now confirmed its position in relation to other Self-Assessment returns.

• HMRC will apply the easement to forms SA700 (Non-resident Company Income Tax Return) and SA970 (Tax Return for Trustees of Registered Pension Schemes) filed in February. These will all be filed on paper because there is no online alternative and their paper deadline is 31 January.
• If the return is filed online, HMRC will also apply the easement to forms SA800 (Partnership Tax Return) and SA900 (Trust and Estate Tax Return). The paper deadline for these returns was 31 October and so if they are filed on paper in February they will not benefit from the easement.

Any other Self-Assessment obligations do not benefit from the easement, which is only in relation to the filing deadline and any tax due still needs to be paid by 31 January.