HMRC has announced that Extra Statutory Concession (ESC) B46 will come to an end on 31 March 2011 and that businesses submitting Company Tax returns and employers’ end-of-year returns after this date must make sure the returns are submitted by the required dates.
ESC B46 was a concession which meant people submitting end of year returns electronically had an extra 7 days to do it. This dates back to electronic returns being tapes or discs posted to HMRC, and the concession meant things like postal strikes did not mean employers got penalties.
Now that submissions are handled over the internet, HMRC has decied it a concession is no longer needed.
More details can be found at the HMRC web site.
This Revenue & Customs brief announces that ESC B46 will come to an end on 31 March 2011. Customers submitting Company Tax returns and employers’ end-of-year returns after this date must make sure the returns are submitted to us by the required dates.