Anyone who missed last month’s self-assessment deadline has until 28 February 2022 to file their tax returns online before being fined.
HMRC said last month that fines would not be enforced on taxpayers who missed the 2020/21 deadline at midnight on 31 January 2022.
The tax authority said COVID-19 had piled added pressure on individuals and tax advisers to beat the original deadline for online submissions.
It is the second successive tax year that such a decision has been taken on self-assessment penalties, due to the pandemic.
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