This in from Taxwise, our professional fee protection partners:
“To make sure taxpayers are not disadvantaged if they cannot get through to HMRC’s call centres on the 31st January, due to threatened industrial action by its staff, HMRC have announced that they will not impose any late filing penalties for taxpayers who file their self-assessment returns on the 1st or 2nd February.
“The self-assessment deadline remains midnight on the 31st January. However, HMRC will treat all returns that come in by midnight on the 2nd February as though they were submitted by the 31st January. No customer will have to pay interest on payments due on the 31st January that are paid on the 1st or 2nd February.
“Acting Director General Personal Tax, Stephen Banyard, said: ‘We’ve always been very clear that we want the returns – not the penalties. For that reason, we don’t want anyone who can’t get through for help and advice on 31st January to be disadvantaged in any way.'”