HMRC Talking Points & note about Self Assessment

Talking Points

HMRC’s regular Talking Points provide information, guidance and tips to help you to understand tax issues. 

We have more Talking Points webinars coming up. There are a limited number of spaces, so save your place now.

Off-payroll working rules from April 2021: Status Determinations and Disagreements: This webinar explains what Status Determination Statements (SDS) are, within the off-payroll working rules, and how to deal with disagreements following the status determination.

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Off-payroll working rules from April 2021: Contractors: This webinar gives an overview of the changes to the off-payroll working rules which come into effect on 6 April‌‌‌ ‌2021. It is specifically designed to help contractors understand what these changes will mean for them.

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Off-payroll working rules from April 2021: This webinar gives an update on changes to the off-payroll working rules (IR35) from April 2021 for:

  • the public sector
  • medium and large sized organisations.

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Off-payroll working rules 2021 – international matters: This webinar explains how the off-payroll working rules interact with international and overseas issues.

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Yours sincerely


On 25 January HMRC announced that Self Assessment customers will not receive a late filing penalty for their late tax return if they file online by 28th February. 

This easement is for late filing penalties only. It does not affect any other tax obligations. A return received in February will be treated in the same way as a return filed in February in a ‘normal’ year where there is a reasonable excuse – the penalty will not be charged but the return is treated as late for the purposes of enquiry windows, etc.

Tax still needs to be paid by 31st January. Interest will be charged from 1st February on any outstanding liabilities. If any tax remains outstanding on 3rd March, customers will be charged a late payment penalty of 5% of the amount still due.

Customers that do not pay in full by 31st January will be able to use our Self Serve Time to Pay service on GOV.UK to set up an affordable plan where they can pay over time in instalments. Interest will still be charged but if they set up the payment plan before 3 March, they won’t be charged a late payment penalty as long as they keep to the terms of the payment plan.

The easement for late filing penalties will be applied to SA700s and SA970s filed in February. These returns can only be filed on paper.

For SA800 and SA900 we will apply the easement if customers file online by the end of February. Their paper deadline was 31st October so if customers file on paper in February they will not get the easement.

Those customers affected by HMRC Exclusions, who had until 31st January to file on paper, will avoid a late filing penalty provided they file their return by 28th February.

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