Tax agents and accountants will be able to send bulk appeals against late filing penalties for tax returns filed after 28 February due to the coronavirus (COVID-19) pandemic, HMRC has announced.
HMRC has already said that penalty notices will not be issued to anyone who was unable to file their 2019/20 self assessment tax return by 31 January, provided it was completed by 28 February 2021.
HMRC said it recognises that the impact of the ongoing pandemic means that some individuals, businesses and agents have experienced difficulties in meeting their filing obligations. As a result, COVID-19 may be accepted as a reasonable excuse for any appeals made against a penalty for late payment by self assessment taxpayers.
Agents will be able to complete a bulk appeals form for late filing penalties, but only for individuals and businesses who could not file their self assessment tax return due to COVID-19.
The new process will be available from 24 March for a period of six months.