Bulk filing for late filing penalties back for 2020/21

Some 1.3 million taxpayers are due to receive last filing penalties, for failure to file their returns by 28 February 2022. As last year, HMRC accept bulk appeals, where the failure was due to COVID-19.

• Due to the COVID-19 pandemic, late filing penalties for the 2020/2021 Self Assessment tax return were waived until 28 February 2022.
• 1.3 million taxpayers still failed to file their return by this extended deadline.
• A late filing penalty of £100 will be issued.
• If there are Grounds for appeal, appeals must be submitted by 6 May 2022 (currently Extended from the usual 30 days).

HMRC have announced that the window for submitting bulk appeals will be from 9 March 2022 until 6 May 2022.

• All of the appeals must be relying on the Reasonable excuse of COVID-19 and only if the return was not filed by 28 February 2022.
• The bulk appeal must use the template (available online here).
• Other reasonable excuse appeals can be submitted online and appeals for one client must use form SA370.
• An agent will be able to submit appeals for up to 25 clients on the one form. One form only per envelope. If filing appeals for more than 25 clients, a second form should be used and sent in a separate envelope.
• All fields on the form must be completed or the appeal will not be processed.
• Appeals for the High Net Worth Unit should be filed in the normal way.

The address for the bulk claims:

Bulk Agent Appeals
HM Revenue and Customs
BX9 1ZH

Comment

HMRC will also accept bulk appeals where the excuse is other than COVID-19: for example when something major has happened to an adviser which prevents their practice filing multiple returns within a deadline. 

Useful guides on this topic

Template: tax appeals
A template to make an appeal for a single or multiple clients. This also provides topics for grounds for appeal.

Penalties: late filing
Late returns can be subject to a mix of fixed and tax geared penalties. What penalties apply for late filing? Which penalty will apply and when? 

Grounds for Appeal: Reasonable excuse
What is considered to be a 'reasonable excuse' when a taxpayer makes an appeal against a tax compliance failure?

COVID-19 HMRC compliance round up  
HMRC have introduced a number of concessions this year to help mitigate the burden on taxpayers. This is a round-up of those concessions.