
In our news item HMRC Delays Issuing Self Assessment Statements of Account - Interest to be Postponed, we reported that HM Revenue & Customs (HMRC) had admitted to serious delays in issuing the 31 July Statements for taxpayers whose UTR tax references ended from "70" to "99" (inclusive) but that they wouldn't pursue interest on late payment provided the outstanding balance was paid within 30 days of receipt of the (late) statement.
In its latest announcement on the issue, (Update: Delay in the Issue of Some Self Assessment Statements), HMRC has now said that anyone receiving their SA Statement in August "should pay as soon as possible" but that interest will not be charged provided the balance is paid off by 27 September.
We did ask how they would know when taxpayers would receive their statements so that they could provide a further 30 days; (i.e., based on their original advice); it seems that fixing the date of 27 September across the board will prove to have been a pragmatic solution and presumably HMRC has some confidence that all taxpayers will have received their statements comfortably before 28 August.
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