HMRC has introduced a route for agents representing individuals and businesses to submit a bulk appeal for late-filing penalties from 24 March 2021 on behalf of their clients, where coronavirus is being claimed as a reasonable excuse for late filing of the 2019/20 self-assessment tax return. The bulk appeal option will be available for six months and can be used for up to 25 taxpayers. HMRC notes that the bulk route should not be used for taxpayers dealt with by the high net worth unit.
HMRC has introduced a route for agents representing individuals and businesses to submit a bulk appeal for late-filing penalties from 24 March 2021 on behalf of their clients, where coronavirus is being claimed as a reasonable excuse for late filing of the 2019/20 self-assessment tax return. The bulk appeal option will be available for six months and can be used for up to 25 taxpayers. HMRC notes that the bulk route should not be used for taxpayers dealt with by the high net worth unit.
