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If you have not yet paid (‘deferred’) your Self Assessment second payment on account for 2019/20, HMRC may automatically allocate payments made after 31 July 2020 against it. This means that if you wish to pay a penalty or other liability issued after that date, you may need to ask HMRC to allocate your payment against that other amount.

We regularly receive queries via our website. We do not give advice, but we try to signpost sources of further information and support. Some of the replies might be useful to others, so occasionally we post them anonymously as ‘question and answer’ news items.

For most people working at home over lockdown, there will have been no travelling expenses. But, what if you had to visit a client or attend a socially distanced meeting that you could not do from home? Or you had to go to your closed office to pick something up or deliver something?

Tax returns that are filed on paper, rather than online, normally need to be with HM Revenue & Customs (HMRC) by 31 October following the end of the tax year. This April, HMRC decided to encourage more people to file online by sending many paper-filers a Notice to complete a tax return (form SA316, or ‘notice to file’) rather than an actual tax return.