In December 2020 ACCA wrote to HMRC about members' concerns over the approaching self-assessment filing deadline.
Members have highlighted that difficulties with remote working, increased time dealing with other compliance issues and reduced client capacity due to furlough and job losses has resulted in an increased number of clients likely to miss the filing deadline.
For this reason, ACCA is calling for a delay on the application of late filing penalties, within an extended period up to the start of the next financial year on 6 April 2020.