As you will be aware the Self Assessment deadline remains as midnight on the 31^st January. Although, due to industrial action HMRC will treat all Returns that are filed by midnight on the 2^nd February as though they were submitted on the 31^st January.

There is no extension to the enquiry window and this will remain as 31^st January 2013, but HMRC are not proposing to impose any penalties on Self Assessment Returns filed on the 1^st or  2^nd February.