Fines will be waived for anyone who submits their self-assessment tax return up to a month after the normal deadline of 31st January.
HM Revenue and Customs (HMRC) said fines would not be enforced for anyone who files by 28th February.
The move has been met with surprise. Typically, not meeting the deadline results in an automatic £100 penalty.
HMRC said COVID-19 had put added pressure on individuals and tax advisers to complete online submissions.
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