Self-assessment income tax return deadline

Key points

• No let up for advisers as 31 January approaches.
• Pandemic may result in fewer members of staff being fit for work.
• Rather than extend the deadline should there be a moratorium on late-filing penalties?
• HMRC confirms returns must be filed on time.
• Impact of the coronavirus will be accepted as a reasonable excuse for late submissions.

At least come 26 December Father Christmas can unleash his reindeer put away his sleigh pull off his wellies and have a well-earned rest. Sadly the same cannot be said for the hard-pressed personal tax adviser. December may be the busiest time of year for St Nick but for some the work continues until midnight on 31 January.

So how is it for you dear reader as January progresses? To say that 2020 was not the easiest of years for anyone is a litotes...