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Similar to last year, companies with valid Covid related reasons for being unable to file on time, can ask HMRC for a short extension (usually 1 month) to their normal corporate tax return due date of 31 December 2021. If the extension is agreed, HMRC will not charge late filing penalties.

HMRC will consider the merits of each request individually. Clients with a Customer Compliance Manager (CCM) should approach their CCM to agree to this extension in the first instance. Those clients without a CCM may contact HMRC via the HMRC webchat facility and are strongly advised to keep a record of that communication to evidence that the extension is agreed.

Please contact a member of the Tax Disputes team or your usual PwC contact for any assistance.