Before Christmas when asked HMRC confirmed that they would not be relaxing the 31 January 2021 deadline for filing self assessment tax returns. They further confirmed that penalty notices would be issued as usual in line with the normal procedures.
However, they also confirmed that there would be a 3 month window in which those submitting self assessment tax returns could appeal the penalty notice if they were unable to file their tax return on time due to the impact of Covid-19.
HMRC have stated that this situation will remain under review and they will update us on the position should anything change.
In the meantime we would advise that you submit your tax return on time in order to meet the 31 January deadline and we will update you as soon as we know more.