In this week’s update, HMRC has now closed the bulk appeals process for late filing.
The temporary reintroduction of bulk agent appeals for 2020/21 Income Tax Self-Assessment late filing penalties using COVID-19 as reasonable excuse came to an end on 6 May 2022. This is confirmed in a recent post on the Tax Agents Blog. From 7 May onwards, appeals should be made by following the standard appeals process.