Course Details

This session will review progress with self-assessment returns this January in the light of the extended penalty deadline and discuss problem areas, and points to be aware of that impact the filing of returns by the 31 January deadline and the implications for clients of filing after the deadline but before penalties become chargeable.

 The session will cover:

  • Penalty deadline extension (but not a filing extension) – what are the implications? Who needs to file by 31 January in any event? Payment of tax and interest charges; penalties (surcharge) for late payment of tax; paying tax without a UTR; points to watch
  • Problem areas this January; corrections for ‘omitted’ SEISS – correcting the correction! Other current issues; coding out of tax debt – the new processes
  • Incorrectly claimed SEISS – what are the issues and how should you deal with them?

CPD Course Speaker


Rebecca Benneyworth

Rebecca is an ICAEW Chartered Accountant. She is a lecturer, writer and consultant on a variety of taxes, lecturing extensively throughout the UK, to accountants, business people and also to HMRC and the Treasury. She has her own accountancy practice based in Gloucestershire, with a variety of small business and personal tax clients.

During the last two years, this has become a 100% digital practice. She is Chair of the HMRC Digital Advisory Group, providing help and support to HMRC in understanding the challenges that Making Tax Digital presents to small businesses and their advisers. She is also a member of the Admin Burdens Advisory Board, an independent advisory group to HMRC monitoring the burdens which the tax system imposes on businesses.