HMRC Rejects claims for Extension of January Filing Deadline
HMRC has rejected claims to extend the 31 January 2021 Self Assessment filing deadline, and will issue penalties for late returns. However, they have stated that they will accept pandemic related issues and agent delays due to the Covid etc. as "reasonable excuse".
HMRC have also stated whilst they are to enforce the January filing deadline, they will take in to account individuals who have difficulties in paying their tax liability.