As a result of the coronavirus pandemic, HMRC gave those that need it extra time to pay any tax that they may owe.
Interest has been charged from 1 February on any outstanding liabilities, however a 5% late payment penalty will not be charged if you pay your tax or make a Time to Pay arrangement by 1 April 2022. From 1 April, the 5% late payment penalty will apply.
COVID-19 support schemes
You need to have declared any taxable grants or payments received from COVID-19 support schemes up to 5 April 2021 ' visit GOV.UK for more information about reporting coronavirus (COVID-19) grants.
If you can't pay in full
If you can't pay in full, you may be able to arrange an affordable plan to manage this. If you owe less than £30,000, you may be able to do this online ' visit GOV.UK for more information about 'Time to Pay'.