The decision will allow the tax authority to refresh its testing strategy.
HMRC pauses MTD for ITSA pilot
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Personal Tax
HMRC raises interest rates on tax debt
The new penalties will apply from 21 February.
Millions of taxpayers leave returns until the last minute
2.7 million self-assessment customers were yet to file just hours before the deadline.
Wait time for HMRC helpline hits 27 minutes
HMRC says that home workers are not affecting call centre performance.
Tax take hits £553 billion due to threshold freezes
Revenue is up by £48bn on the same period last year.
Top 20% of earners pay majority of all income tax
Over half of UK taxpayers receive more in benefits than they pay in tax.
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