Those who file self-assessment returns will not be charged a £100 penalty if they miss the 31 January deadline, and will not be have to pay any interest on tax owed until 2 February.
This is due to a planned strike on 31 January by the Public and Commercial Services Union (PCSU) over contracts being given to private sector companies.
As many as 7,000 HMRC staff are planning to walk out at its four call centres on 31 January, the deadline for people to file their annual self assessment tax returns.
Some 600,000 people are expected to file their tax returns on 31 January, usually the last day to file without penalty.