HMRC免除了200英镑的罚款, 免除了2026年《税收数字推出》第一年的逾期季度税收申报。 HMRC waives £200 penalties for late quarterly tax filings in 2026’s first year of Making Tax Digital rollout.

在2026年"数字化税收"计划的第一年,HMRC将免除逾期季度税务提交的200英罚款,该计划要求自雇人士和收入超过5万英的房东使用数字软件提交季度更新. HMRC will waive £200 penalties for late quarterly tax submissions during the first year of the 2026 Making Tax Digital rollout, which requires self-employed individuals and landlords earning over £50,000 to file quarterly updates using digital software. 虽然对迟缴年度回报和未缴税的处罚仍然适用,但临时救济旨在便利向新系统过渡,新系统从4月开始以四个季度期限取代年度申报。 While penalties for late annual returns and unpaid taxes still apply, the temporary relief aims to ease the transition to the new system, which replaces annual filings with four quarterly deadlines starting in April. 纳税人必须保存数字记录,并在8月7日前提交第一季度的最新信息。 Taxpayers must maintain digital records and submit updates by 7 August for the first quarter. HMRC在2026年3月之前发出授权书,但个人必须签字或通过税务代理人签字才能服从。 HMRC is sending mandation letters through March 2026, but individuals must sign up themselves or through a tax agent to comply.