HM Revenue & Customs (HMRC) is giving taxpayers an extra three months to appeal against any tax decision dated February 2020 or later if an individual is affected by covid-19.
The UK tax collector wants people to submit their appeals as soon as they can, and this extension also applies to claims against penalty assessments.
It is considering coronavirus as a reasonable excuse for people missing some tax obligations, such as payments or filing dates.
Taxpayers have to explain how they were affected by the pandemic in their appeal.
Sympathetic
Dawn Register, partner in tax dispute resolution at accountancy firm BDO, said: “HMRC is looking to help people most acutely affected by covid-19, for example those bereaved, but also taxpayers impacted by the challenges the lockdown presents.
“This is a fast-moving situation and we expect HMRC will keep their guidance under close review.
“Overall, the expectation is that HMRC is going to be sympathetic to those most impacted by covid-19, but whenever possible taxpayers should remain in regular contact with HMRC and their advisers.
“Individuals and businesses should continue to comply with existing rules where they can, any delay will need to be accepted as reasonable by HMRC.”
Recent activity
This latest development comes several weeks after the UK’s first tier tax tribunal ordered all cases to be paused until the end of June 2020 to mitigate the impact of coronavirus.
Also in April 2020, HMRC suspended enquiries into taxpayers and businesses that are under investigation.
