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HMRC have agreed that daily penalties will not be charged for taxpayers who have been late in filing their 2018-19 tax returns due to COVID-19. 

As a result of the circumstances faced by taxpayers during the Coronavirus pandemic, HMRC have confirmed to the Institute of Chartered Accountants in England and Wales (ICAEW) that daily Late filing penalties will not be charged for taxpayers who have been late in filing their 2018-19 tax returns.

Where possible, HMRC expect returns to be filed on time although circumstances resulting from Coronavirus will be considered as a reasonable excuse.

Useful guides on this topic

How to appeal a tax penalty
What are your rights of appeal if HM Revenue & Customs (HMRC) have assessed you for a tax penalty?

Appeals: Grounds for appeal toolkit
What grounds are there to appeal a tax penalty? How can you word a tax appeal? Can you appeal HMRC errors? What is a reasonable excuse?

Grounds for appeal: Reasonable excuse 
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