Guidance

Bulk filing of Self Assessment Appeals for multiple clients

Check how to make Self Assessment Late Filing Penalties for multiple clients during coronavirus (COVID-19)

From:
HM Revenue & Customs
Published
24 March 2021
Last updated
2 March 2022 — See all updates

This guidance was withdrawn on

Find out more information about appealing against penalties for late filing and late payment.

Due to the impact of coronavirus (COVID-19) on individuals and businesses around the country, HMRC did not issue a late filing penalty for anyone unable to file their 2020 to 2021 Self Assessment return by 31 January 2022, providing they did so by 28 February 2022.

We recognise that some customers and agents will still have difficulty meeting their filing obligations due to the ongoing pandemic. We have advised that COVID-19 may be accepted as a reasonable excuse for any appeals made against a 2020 to 2021 late filing penalty for Self Assessment customers.

Bulk agent appeals for late filing penalties

To make things easier for agents representing these individuals and businesses, we are introducing a route for agents to submit a bulk appeal for late filing penalties on behalf of their clients, where COVID-19 is being claimed as a reasonable excuse for late filing of the 2020 to 2021 Self Assessment Return. This facility is not available for 2020 to 2021 Self Assessment late payment penalties, nor any other penalties.

The bulk appeals facility will be available for appeals made between 9 March and 6 May 2022.

You will need to record these appeals using the template form and print and post it to the following address:

Bulk Agent Appeals
HM Revenue and Customs
BX9 1ZH

BFA-C19 Bulk LFP Agent Requirements form

ODT, 10.5 KB

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Before using this template, you must consider the following:

  • the template must only be used for 25 or fewer clients — if you need to submit an appeal on behalf of more than 25 templates, you should use a second template
  • each envelope you return should contain no more than one template of 25 or fewer clients — if you need to complete multiple templates, these should be sent in separate envelopes (max one template per envelope)
  • all fields on the template should be completed — without this, we will not process the appeal for that client
  • this template must only be used where the return was not filed by 28 February 2022 due to COVID-19 — if the penalty is subject to appeal on other grounds, use the current methods (appeals on behalf of one client should be filed using the SA370 form)
  • any appeals for a High Net Worth Unit case should be submitted using the normal route and should not be included on the bulk appeals template

This service is only for a COVID-19 related reasonable excuse. HMRC reserve the right to carry out random checks to make sure the validity of the data or to seek further clarification as to the exact nature of the COVID-19 related reasonable excuse.

This service will be available for appeals made on or before 6 May 2022.

Published 24 March 2021
Last updated 2 March 2022 + show all updates

  1. Guidance has been updated to state that the bulk appeals facility will be available for the 2020 to 2021 Self Assessment Return.

  2. First published.