HMRC have advised that no late filing penalties will be issued if outstanding self-assessment (SA) for 2020-21 are filed by 28 February 2022. No late payment penalties will be charged for tax normally due 31 January 2022 as long as payment is made to HMRC by 1 April 2022 or a payment plan has been agreed with HMRC by the same date, 1 April 2022.

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