HMRC Activity During Coronavirus Outbreak
HMRC Activity During Coronavirus Outbreak
During the coronavirus outbreak, many HMRC decisions and responses became very slow. Officers were working remotely but lacked access to sensitive information from their home environments, severely limiting their ability to process cases and make decisions. Many staff were also ill, further reducing HMRC’s operational capacity.
Despite these practical difficulties, statutory time limits remained enforceable. Taxpayers continued to be bound by deadlines for appeals, responses, and other procedural requirements, even though HMRC itself was struggling to meet its own obligations within normal timeframes.
Some HMRC officers attempted to suspend processes without defining clear timeframes for when they would resume. This approach was challenged, as it effectively left taxpayers in limbo with no certainty about when their cases would progress.
Where HMRC sought to impose open-ended delays, it was necessary to remind them of their legal responsibilities. The disruption caused by the pandemic did not remove HMRC’s obligations to taxpayers, and businesses were entitled to expect that their cases would continue to be handled within reasonable periods.
Tribunal hearings were postponed until at least June 2020, creating a backlog of cases awaiting resolution. Taxpayers with pending appeals were advised to use the additional time to prepare their cases thoroughly, as the eventual hearing dates, when rescheduled, were likely to come around quickly.
Frequently asked questions
Did tax appeal deadlines still apply during the coronavirus outbreak?
Yes. Despite the practical difficulties HMRC faced during the outbreak, statutory time limits remained enforceable. Taxpayers continued to be bound by deadlines for appeals, responses and other procedural requirements, even though HMRC itself was struggling to meet its own obligations within normal timeframes.
Why were HMRC decisions so slow during the pandemic?
HMRC officers were working remotely but lacked access to sensitive information from their home environments, which severely limited their ability to process cases and make decisions. Many staff were also ill, further reducing HMRC's operational capacity, so many decisions and responses became very slow.
Could HMRC put cases on hold indefinitely during the pandemic?
Some HMRC officers attempted to suspend processes without defining when they would resume, and this approach was challenged. Where HMRC sought to impose open-ended delays, it was necessary to remind them of their legal responsibilities. Businesses were entitled to expect their cases to continue to be handled within reasonable periods.
What happened to Tax Tribunal hearings during the coronavirus outbreak?
Tribunal hearings were postponed until at least June 2020, creating a backlog of cases awaiting resolution. Taxpayers with pending appeals were advised to use the additional time to prepare their cases thoroughly, as the rescheduled hearing dates were likely to come around quickly.
