In this week’s update, we bring you news of the date for final claims by employers under the Statutory Sick Pay (“SSP”) rebate scheme, and HMRC has relaunched the bulk appeals process for agents in respect of Self-Assessment late filing penalties but only where the appeal is made on or before 6 May 2022 for COVID-19 related reasonable excuse.
Final claims for the SSP rebate scheme
The SSP rebate scheme will close later this month on 17 March 2022. Employers have until 24 March 2022 to submit any new claims for absence periods up to 17 March 2022, or to amend claims already submitted. Employers will no longer be able to claim back SSP for COVID-19 related absences or self-isolation after 17 March 2022.
This means that employers who pay their staff monthly will miss out on rebates where the pay date for SSP for COVID-19 absences is after 17 March 2022.
From 25 March 2022, the normal SSP rules apply which means employers can revert to paying SSP from the fourth qualifying day their employee is off work regardless of the reason for their sickness absence.
Bulk appeal process relaunched
Readers will be aware that HMRC introduced a late filing easement for 2020/21 Self-Assessment returns filed by 28 February 2022. Returns filed after that date will be subject to penalties in the normal way. However, HMRC recognises that some taxpayers and agents will still have difficulty meeting their filing obligations hence COVID-19 may still be accepted as a reasonable excuse for 2020/21 late filing penalties.
To make things easier for agents representing these individuals and businesses, HMRC has reintroduced the 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 2020/21 Self-Assessment tax return. This facility is not available for 2020/21 Self-Assessment late payment penalties, nor any other penalties including appeals against 2020/21 late filing penalties for reasons other than COVID-19.
The bulk appeals facility is available for appeals made between 2 March and 6 May 2022. These appeals must be recorded using the template on GOV.UK and sent to the following address: Bulk Agent Appeals, HM Revenue and Customs, BX9 1ZH.
The following rules apply to use of the template:
- The template must only be used for 25 or fewer clients. If you need to submit an appeal on behalf of more than 25 clients, you should complete a second template.
- Each envelope you return using the above address should contain no more than one template of 25 or fewer clients. If you 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, HMRC won’t 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, please use existing channels (see below).
Appeals can still be completed through the current method; this new route is for bulk appeals only. Appeals on behalf of one client should be filed using either the SA370 or filed online.
Please note that any appeals for a High Net Worth Unit case, should be submitted through the normal route and should not be included on the template.
HMRC reserves the right to carry out random checks to ensure the validity of the data or to seek further clarification as to the exact nature of the COVID-19 related reasonable excuse. The service is only available for appeals between 2 March and 6 May 2022.
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