It should be known that many decisions and responses from HMRC will be very slow during these difficult times.

HMRC Officers, like everyone else, are working from home where possible, but most do not have remote access to the sensitive personal details of taxpayers. Many will also be unwell.

However, it is important to still hold them to account when it comes to Statutory time limits. For example, we have recently seen attempts to simply ‘pause’ the process after we requested a Review of an Assessment by an independent Officer. To do so without any specific timeframe is not the correct approach and we have reminded such Officers of their legal obligations.

Many taxpayers are under substantial stress and must ensure legal time limits are met. However, where possible, additional time should be allowed while we all get through this period.

It’s also worth noting that Tribunal hearings are postponed until at least June 2020.