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Tax return deadline extension in limited circumstances

Posted by: edwinsmith on January 31st, 2014

There has been no official deadline extension for 2012/13 tax returns  but HMRC have recognised a select number of tax payers who have either registered very recently for the online services or lost their user ID and password and realise that they have left it too late to enable them to obtain the relevant passwords etc and file on time. HMRC has allowed a little extra time for taxpayers who fall into these categories.

This will only apply to taxpayers who did the following between midnight on 21 January 2014 and midnight on 31 January 2014:


  1. Enrolled for the self assessment service, or
  2. Requested a replacement user ID or password.

This extension only applies to taxpayers who were already registered for self assessment and have a unique tax reference (UTR), and so this will not assist those who are late to notify HMRC of a liability to charge.

The return would also need to be submitted via the HMRC software and so this cannot apply to partnerships and trustees as the HMRC free software cannot be used for these returns.

The few tax payers who can benefit can avoid the late filing penalty providing their return is submitted by 15 February 2014. However, a penalty notice is likely to still be issued leaving the taxpayer to appeal against it within 30 days of issue. You would need to show that you fall within the circumstances shown above.

Tax payments

Tax due must still be paid by 31 January 2014. If it is not, interest will accrue and the usual surcharges will also apply.

If you are struggling with your taxation affairs and need assistance, then please consider contacting us.