Are you unable to complete your client’s tax returns by 31 January due to severe weather? 25 January 2016 HMRC recognise that many individuals and businesses have been affected by the recent flooding in parts of the UK. Where you or your clients are experiencing difficulties complying with the 31 January 2016 filing deadline as a direct result of severe weather, you can contact HMRC to request additional time to file. Where there is a reasonable excuse, HMRC will allow you additional time to file. In these exceptional circumstances they do not intend to issue a penalty notice if you notify them by 31 January 2016; and you/your clients have a genuine excuse for late submission of tax returns that are due to the recent unprecedented flooding. What to do if you are unable to complete your client’s tax returns by 31 January 2016 due to severe weather Please send an email to sa@hmrc.gov.uk with the email subject heading “Severe weather - SA peak”, and include the following information: your clients’ UTR numbers. Please note , if you are sending these in an attachment, the file size must be no larger than 2mb per email; the reason you are requesting additional time to file, for example you or your client has been flooded; the expected date you will file by; and, the tax year (if not 2014/15).
You will receive an automatic acknowledgement that your email has been received by HMRC.
Please note: this is a temporary email address that should only be used to request additional time to file due to the recent severe weather. Normal communication channels must be used for all other enquiries.
What happens next? HMRC will look at each request on a case by case basis. As long as the tax return is then received by the
expected date a penalty shouldn’t be charged. You can find reasonable excuse guidance here . You can find payment guidance here , payment must be received by 31 January 2016.
What to do if your records have been destroyed Guidance on estimating records if they have been destroyed, can be found here
What to do if a penalty notice is received If a penalty notice is received the normal appeal process will apply. You can find the guidance here .
Charities, Savings & International addresses 8 February 2016
Following the introduction of Digital Mail Systems HMRC’s Charities, Saving & International has changed its addresses with immediate effect.
The new addresses are detailed within the document below and came into effect on 1 February 2016.
All relevant GOV.UK pages, forms and letters will be updated to reflect the changes.
HMRC Charities, Savings & International (CSI) addresses
Personal Tax Account 18 February 2015
HMRC has now launched the Personal Tax Account that enables individuals to manage their own tax affairs online. These secure digital tax accounts bring together each individual customer’s details online in one place.
CIPP Policy News Journal
25/04/2016, Page 218 of 453
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