Measures included in next year's Finance Bill are being brought forward to waive interest and surcharges on tax paid late because of the catastrophic weather.

HM Revenue & Customs (HMRC) asked people affected by the floods to get in touch.

Financial Secretary to the Treasury and Minister for HMRC, Jane Kennedy, said:

"I hope that, by offering this help now and the reassurance that HMRC will back-date their help, we can ease some of the anxiety that is affecting so many people and business."