HMRC offers support for those hit by flooding as Self Assessment deadline approaches

Ruth Owen, Director General for Personal Tax at HMRC

Businesses and individuals unable to complete their Self Assessment tax return by the 31 January deadline because they have been affected by the recent floods are being asked to contact HM Revenue and Customs (HMRC) as soon as possible.

The tax authority is encouraging people to get in touch so that they don’t receive a penalty letter unnecessarily. Those who need to complete a return have to do it online by January 31, or they face an automatic £100 penalty. But calling HMRC’s helpline now will mean that if flood victims miss the deadline, with good reason, they will not have to pay a penalty.

Ruth Owen, Director General for Personal Tax at HMRC, said: “We know that people who have had their homes and businesses flooded recently have bigger things on their mind than sending their tax returns to us. And we know some will be simply unable to do it. So a quick call to our helpline before the deadline will mean they have one less thing to worry about and we will do all we can to support them or come to an alternative arrangement. The forms will still need to be sent in as soon as possible, and the tax paid, but customers will not have to pay a penalty where they have a genuine excuse for sending in their tax return slightly late.”

As well as being the deadline for sending back Self Assessment returns, 31 January is also the final date for paying any outstanding tax for the 2014/15 tax year and first instalments for 2015/16. This remains due even if the tax return is outstanding. Anyone who is having difficulty making these payments should speak to the helpline for advice as soon as possible.

The severe weather helpline can also offer help and advice on a wide range of tax problems people may be facing. HMRC can:

• Agree instalment arrangements where taxpayers are unable to pay as a result of the floods
• Agree a practical approach when individuals and businesses have lost vital records to the floods
• Suspend debt collection proceedings for those affected by the floods
• Cancel penalties when the taxpayer has missed statutory deadlines

The helpline is 0800 904 7900. Opening hours are Monday to Friday, 8.00 am to 8.00 pm; Saturday and Sunday, 8.00 am to 4.00 pm, excluding bank holidays.