Just a quick reminder: the much-used Extra-Statutory Concession B46, which allowed an extra 7 days from the filing deadline before penalties were incurred, will no longer apply from 1 April onwards.
This means that Corporation Tax Returns due on 31 March will no longer benefit from the concession; nor will Employers' Return Forms P35/P14.
HMRC's reasoning is that B46 was really introduced to allow for postal delays, and with all such returns being filed online - or the vast majority at least - then the concession is no longer relevant. Except, perhaps, when the online service is unavailable - funnily enough, both PAYE and CT Online will be 'offline' between 2nd and 6th April.
For further information, see Revenue & Customs Brief 24/10
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