HMRC accepting bulk appeals for late filing penalties

HMRC is to accept bulk appeals on late filing penalties if there is a reasonable COVID-19 related excuse.

HMRC had previously announced that they would not be issuing late filing penalties for self assessment tax returns for the tax year 2020/2021 if they are filed by the 28th of February 2022.

As this deadline has now passed and almost 1.3 million taxpayers did not get their self assessments filed on time, it is expected that HMRC will begin issuing £100 late filing penalty notices in the immediate future.

However, similarly to last year, agents will be able to submit bulk appeals against late filing charges where there is a coronavirus-related reason for missing the deadline.

This bulk appeal process should not be used:

  • For penalties which are being appealed on other grounds;


  • For high Net Worth Unit cases (which should be appealed separately).

Tips for making a bulk appeal:

  • Appeals must be made using the standard template from HMRC.

  • All fields on the form must be completed for every client. Forms will not be processed if all fields are not completed.

  • A form can be used for up to 25 clients. Additional forms can then be submitted for any further clients. Should you complete multiple forms, they should each be sent in separate envelopes.

  • All forms must be sent to HMRC at Bulk Agent Appeals, HM Revenue and Customs, BX9 1ZH.

The process for bulk appeals will be available between the 9th of March and the 6th of May 2022, allowing 30 days after HMRC aims to have issued all late filing penalty notices for self-assessment tax returns.

We expect HMRC to carry out random checks to ensure the validity of the COVID-19 related reasonable excuse used to appeal.

For further help with your tax queries, contact us today!

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