The deadline has now passed and taxpayers who have not filed their self assessment tax return will be liable to a £100 penalty for missing the 31 January deadline.

The Public and Commercial Services Union announced that it would stage a national strike on 31 January, which was the filing deadline for Self Assessment. HMRC issued a news release on 25 January advising that if it is impossible to file by 31 January due to the strike, then returns should be filed the following day.

The HMRC news release is reproduced below:

• “Industrial action 31 January - Self Assessment filing

The Public and Commercial Services Union has announced that it will stage a national strike on 31 January,

We will do everything we can to maintain our services to the public and business. Our advice to self assessment taxpayers is the same as it is every year-file early before the 31 January deadline and make payment online if possible.

Paper returns can be delivered to any HMRC office and we will do all we can to open our Enquiry Centres to receive returns. A taxpayer or their agent who finds it impossible to file by 31 Jan due to the industrial action should file as soon as possible on the following day.

On-line services will not be affected.”