If you file your 2011 Tax Return late and you have a valid reason for doing so, you may avoid a fine by claiming you have a reasonable excuse. However, the penalty notice will be issued automatically and you will need to appeal.
The recent industrial action by the Revenue may be a reasonable excuse. Please see this article for more details Tax deadline day ‘leniency’ vow from HMRC.
The Revenue says it is going to be lenient, so if you are fined, lodge an appeal and give the reasons why you sent in the return late – it may save you £100.
But beware: the deadline has only effectively been put back by two days. Submissions after that date will definitely receive a penalty.