HMRC data show that almost 25,000 people have opted to spread their tax bill over 12 months rather than paying it by the January 31 deadline, with the delays covering around £69.1m. Meanwhile, analysis from Which? shows that a quarter of self-employed workers plan to delay paying. HMRC has said it will be lenient to those who miss the deadline, will accept coronavirus as a reasonable excuse for being late and waive fines. The Revenue has also extended the appeals window by three months to April. Separately, the Guardian offers tips for those filling in their tax returns, noting that HMRC expects to see more than 12m submissions, with it thought that around 4m have yet to be logged.