Administrative flexibility for Inland Revenue: the Government is proposing a law change to give Inland Revenue the discretion to quickly provide an extension to due dates or time frames or to modify other administrative requirements for taxpayers affected by COVID-19. This could, for example, include extending deadlines where an affected taxpayer has difficulty filing tax returns or paying provisional or terminal tax. This could cover any taxpayer affected by COVID-19 and could apply to individuals, companies, trusts, or so on. It would allow the IRD to anticipate new issues for compliance as they arise and to act swiftly. It could be applied for any time frame or procedural requirement across all tax or social policy obligations set out in the revenue Acts. We're proposing that this discretionary power be limited to an 18-month period, would operate retrospectively, and only apply to the benefit of the taxpayer. This measure is also urgent because of a number of practical issues with compliance that have already arisen due to COVID-19, and we don't want taxpayers stressing about this.