HMRC have now confirmed that, where a taxpayer is unable to meet an obligation (such as a payment or filing deadline) due to COVID19, that will be accepted as a reasonable excuse, provided they manage to remedy the failure as soon as they are able to do so. Taxpayers should explain how they were affected by COVID-19 when making their appeal, as well as making the return or payment as soon as they can.
Taxpayers affected by COVID-19 will also be given further time to seek a review of, or appeal against, a HMRC decision.
HMRC will give an extra three months to appeal any decision that is dated February 2020 or later. Appeals should be submitted as soon as possible, and explain that the delay is due to COVID-19.
HMRC will also not object if, because of COVID-19, an application is made to the tribunal to hear a late appeal provided that
- the review decision is dated February 2020 or later; and
- the application is made within 3 months of the normal deadline.
The following guidance on GOV.UK has now been updated to reflect the above