Bulk appeal for late filing penalties: COVID-19

Published on: 23 March 2021

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Specialist Tax Regulatory Materials

Article summary

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 (COVID-19) is being claimed as a reasonable excuse for late filing of the 2019-20 self-assessment return.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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