Self-Assessment late filing bulk agent appeals process
14 March 2022
The deadline for 2020-21 Self-Assessment returns was 31 January 2022, However Her Majesty’s Revenue and Customs (HMRC) did not issue penalties if submitted by 28 February 2022. This easement was provided due to the impact the coronavirus has had on individuals and businesses.
HMRC has recognised that some agents are still having difficulties meeting their obligations because of the pandemic. For this reason, coronavirus may be used as a reasonable excuse for appealing late filing claims.
Agents will now be able to appeal penalties on late filing for the 2020-21 tax returns, this will not be available on late payment, or any other, penalties. The bulk appeal process will be available for appeals made before 6 May 2022.
• the template must only be used for 25 or fewer clients. If you need to submit an appeal on behalf of more than 25 clients, you should complete a second template
• each envelope you return using the above address should contain no more than one template of 25 or fewer clients. If you complete multiple templates, these should be sent in separate envelopes (max one template per envelope)
• all fields on the template should be completed – without this, HMRC won’t process the appeal for that client
• this template must only be used where the return was not filed by 28 February 2022 due to coronavirus. If the penalty is subject to appeal on other grounds, please use existing channels.
The usual method for appeals can still be used and this service should only be used where it is a coronavirus related reasonable excuse and appealing more than one client.
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