It is showing a degree of leniency around filing deadlines, although HMRC stresses that it must receive advance notification of the delay to filing and a revised submission date, before the 31 January deadline, and the deferral of the SA submission is only available in instances where a client or tax agent is adversely affected by recent floods.

An HMRC spokesperson told Accountancy: 'We have had lots of calls from tax advisers who have been flooded, or their clients have been, and records have been damaged. Sometimes it is the first time it has ever happened to them and they are worried about how they will be able to get their tax returns back in time.

'We've set up this system to make it easy for advisers to alert us about issues with their clients by letting them provide clients' UTR numbers.'

Any submissions for late filing due to flood damage are likely to be closely scrutinised and advisers are warned to ensure that all communications and supporting evidence are retained.

The HMRC notices states: ‘HMRC will look at each request on a case by case basis. As long as the tax return is then received by the expected date a penalty shouldn’t be charged.’

Where there is a reasonable excuse, HMRC will allow additional time to file. 

The HMRC update states: ‘In these exceptional circumstances we do not intend to issue a penalty notice if you notify us by 31 January 2016; and you/your clients have a genuine excuse for late submission of tax returns that are due to the recent unprecented flooding.’

The deferral opportunity is open to advisers who are unable to complete client’s tax returns by 31 January 2016 due to severe weather but advisers must notify HMRC in advance.

Advisers must send an email to [email protected] with the email subject heading ‘Severe weather - SA peak’, and include the following information:

• your clients’ UTR numbers. Please note, if you are sending these in an attachment, the file size must be no larger than 2mb per email;
• the reason you are requesting additional time to file, for example you or your client has been flooded;
• the expected date you will file by; and,
• the tax year (if not 2014/15).
• You will receive an automatic acknowledgement that your email has been received by HMRC.

The temporary email address should only be used to request additional time to file due to the recent severe weather and normal communication channels must be used for all other enquiries, HMRC stressed.

Useful HMRC links

The end of the notice contains links to various guidance, including:

HMRC reasonable excuse guidance is available here

What to do if your records have been destroyed here

HMRC guidance on estimating records is available here