Advance notification to HMRC of filing delay due to flooding required
HMRC is adapting it’s procedures for flood victims who are having difficulties meeting the self assessment tax return deadline of 31 January due to recent flooding in parts of the UK.
HMRC stresses that it must receive advance notification of the delay to filing a self assessment tax return, which includes a revised submission date, before the 31 January deadline. It is showing a degree of leniency around filing deadlines, which is only available where a client or tax agent is adversely affected by recent floods.
HMRC states that : “In these exceptional circumstances we do not intend to issue a penalty notice if you notify us by 31 January 2016; and you have a genuine excuse for late submission of tax returns that are due to the recent unprecented flooding. 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.”
Retain evidence of communications
Any submissions for late filing due to flood damage are likely to be closely scrutinised. It is recommended that all communications and supporting evidence are retained.
Where there is a reasonable excuse, HMRC will allow additional time to file.
How to advise HMRC of your delay in filing you self assessment tax return
If you have been adversely affected by the floods and need to notify HMRC of a deferral opportunity you must send an email to firstname.lastname@example.org with the email subject heading ‘Severe weather – SA peak’.
The following information must also be included:
- your UTR number. 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 have been flooded;
- the expected date you will file by;
- the tax year (if not 2014/15).
- You will receive an automatic acknowledgement that your email has been received by HMRC.
The temporary email address should only be used to request additional time to file due to the recent severe weather and normal communication channels must be used for all other enquiries.
The department has also opened a Tax Helpline to give practical help and advice to people affected by severe weather and flooding – 0800 904 7900.
If you require any further information regarding your self assessment tax returns, please do not hesitate to contact email@example.com or call 01904 655202.