The Institute of Chartered Accountants in England and Wales (ICAEW) has called on HMRC to reconsider automatically waiving late-filing penalties for self assessment tax returns due on 31 January, in light of the significant impact of the COVID-19 pandemic on clients, tax agents and HMRC resources.
Michael Izza, chief executive of ICAEW, wrote to Jim Harra, chief executive of HMRC, arguing that the effects of the latest lockdown and rise in cases mean...
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