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Covid provides excuse for late filing

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Reflecting ongoing pandemic-related difficulties for some taxpayers and agents, HMRC has announced that coronavirus may be accepted as a reasonable excuse for appeals against 2020/21 late filing penalties.

Agents can also submit bulk appeals against late-filing penalties on behalf of their clients where coronavirus is being claimed as a reasonable excuse. The bulk appeals facility is available for appeals made between 9 March and 6 May 2022.

HMRC has confirmed that more than 1m taxpayers used the extra time to file their self-assessment tax returns by 28 February, taking advantage of the late-filing penalty waiver.

Issue: 1567
Categories: News