UK HMRC issued a press release on 6 January 2022 announcing that late filing and late payment penalties are to be waived for one month for Self Assessment taxpayers to ease COVID-19 pressures. The main content of the release is as follows: --- HMRC gives Self Assessment taxpayers more time to ease COVID-19 pressures Late filing and late payment penalties are to be waived for one month for Self Assessment taxpayers. HM Revenue and Customs (HMRC) is waiving late filing and late payment penalties for Self Assessment taxpayers for one month – giving them extra time, if they need it,...