Tax agents and accountants will be able to send bulk appeals against
late filing penalties for tax returns filed after 28 February due to
COVID-19, HM Revenue and Customs (HMRC) has confirmed.
HMRC has previously announced that late filing penalty notices won’t be issued to
anyone who was unable to file their 2020/21 Self Assessment tax return
by 31 January, provided it was completed by the end of February.
The
department recognises the pressure faced this year means that some
individuals, businesses and their 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 late
filing penalty for Self Assessment customers.
Agents representing
individuals and businesses who have not been able to file by 28 February
due to COVID-19 will be able to complete a bulk appeals form.
The process will be available for appeals made against 2020/21 late
filing penalties for Self Assessment customers, between 9 March and 6
May.
Agents can use the bulk appeals process, which will be
available on GOV.UK, to record details of their clients’ appeals. Once
completed, the form should be posted to the following address: Bulk Agent Appeals, HM Revenue and Customs, BX9 1ZH.
In order for the bulk appeals to be processed correctly, agents are required to do the following:
- each bulk appeals form can only be used for a maximum of 25 clients. Further forms can be submitted for additional clients
- bulk appeals forms must be sent to HMRC using the above address and
if multiple forms are completed, these should be sent in separate
envelopes
- all fields on the form should be completed for each client – without this, HMRC will not process the appeal for that client
- this form must only be used where the tax return was not filed by 28
February 2022 due to COVID-19. If the penalty is subject to appeal on
other grounds, please use existing channels
- Find out more about Self Assessment
Individual appeals can still be completed via GOV.UK or by post – the postal route is for bulk appeals only. Appeals on behalf of one client should be filed using the SA370 or filed online. Appeals for a High Net Worth Unit case should be submitted via GOV.UK and should not be included on the bulk appeals form.
This
service is only for a COVID-19 related reasonable excuse. HMRC reserves
the right to carry out random checks to ensure the validity of the data
or to seek further clarification as to the exact nature of the COVID-19
related reasonable excuse.
The bulk appeals facility is not available for 2020/21 Self Assessment late payment penalties, nor any other penalties.
Tax does have to be taxing.
Tax Investigation Insurance
Having a Solar Protect Tax Investigation Insurance policy at your disposal means that should you be one of the many 1000's of businesses or individuals that are selected by HMRC each year to look into your tax affairs your own accountant (your tax return agent) can get on and defend you robustly.
You have the peace of mind knowing that your accountant's (your tax return agent) fees will be paid by the insurance without any Excess for you to find.
Tax Investigation Insurance is an insurance policy that will fully
reimburse your accountant's (your tax return agent) fees up to £100,000
if you are subject to enquiry by or dispute with HMRC.
A Solar Protect policy will enable your Accountant (your tax return agent) to:
-
Deal with any correspondence from HMRC
-
Attend any meeting with HMRC
-
Appeal to the First-tier Tribunal or Upper Tribunal
-
Having the security of knowing that fees will be met in full will
enable your Accountant (your tax return agent) to defend your position
robustly
Please click here for details.
HMRC Is Shite (
www.hmrcisshite.com), also available via the domain
www.hmrconline.com, is brought to you by
www.kenfrost.com "
The Living Brand"
