Normally, late filing penalties are applied to all returns filed after the 31 January deadline.
Those penalties are cancelled if the customer has a reasonable excuse for filing late. However, this year HMRC is not issuing late filing penalties for a month to help taxpayers and agents who are unable to meet the deadline.
Late filing penalties will not be issued for online tax returns received by 28 February.
HMRC is encouraging anyone who has not yet filed their tax return to do so by 31 January, if possible.
Taxpayers who cannot afford to pay their tax bill on time can apply online to spread their bill over up to 12 months.