Taxpayers are concerned they may be unfairly penalised by HMRC as they have decided to delay sending out late filing penalty notices to those who missed the tax deadline.

HMRC say most people who have missed the deadline are aware of having missed the deadline due to previous filing reminders.

HMRC expect the penalty notices to be received by taxpayers by April at the latest.  The notices,which are usually sent out in February have been delayed due to HMRC’s increased workload from Brexit.

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