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Fines amnesty for late tax returns

Up to 890,000 people who filed late tax returns have been given an amnesty over the £100 fine for missing the deadline.

The tax officers are no longer checking why someone was unable to submit their self-assessment forms on time, as long they provide a „reasonable“ excuse.

People who filed late would still face interest on overdue payments and „receive a warning for the future“. No reprieve would be offered to people yet to file their return or who still owed tax.

What counts as a reasonable excuse ( from gov.uk )

A reasonable excuse is normally something unexpected or outside your control that stopped you meeting a tax obligation, eg:

  • your partner died shortly before the tax return or payment deadline
  • you had an unexpected stay in hospital that prevented you from dealing with your tax affairs
  • your computer or software failed just before or while you were preparing your online return
  • service issues with HM Revenue and Customs (HMRC) online services
  • a fire prevented you from completing your tax return
  • postal delays that you couldn’t have predicted

You must try to send your return or payment as soon as possible after your reasonable excuse is resolved.

What’s unlikely to be a reasonable excuse

The following aren’t usually accepted as a reasonable excuse:

  • you relied on someone else to send your return and they didn’t
  • your cheque bounced or payment failed because you didn’t have enough money
  • you found the HMRC online system too difficult to use
  • you didn’t get a reminder from HMRC

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