n an email sent to tax agents on Friday, HMRC confirmed “a route for agents to submit a bulk appeal for late filing penalties”.
The functionality is designed to enable agents to submit multiple appeals made against a late filing penalty where Covid-19 was the reasonable excuse.
Agents will be able to access this route to submit bulk appeals from 24 March.
“HMRC recognise that due to the ongoing pandemic some customers and agents will still have difficulty meeting their filing obligations and have advised that COVID-19 may be accepted as a reasonable excuse for any appeals made against a late filing penalty for self assessment customers,” explained the email.
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