Despite reports that HMRC (UK) may automatically waive penalties for tax returns submitted after 31 January 2021, the government has maintained that the deadline will not change. However, it notes that guidance issued in 2020 states that coronavirus-related problems will be accepted as a reasonable excuse for missing the deadline, and that taxpayers with cash-flow difficulties can ask for extended time-to-pay arrangements up to the value of GBP30,000.
News Source：【ICAEW 2021/01/18】