In January HMRC announced that late filing penalty notices would not be issued to anyone who was unable to file their 2020/21 self assessment tax return by 31 January, provided it was completed by the end of February. Despite this extension over one million taxpayers missed the extended deadline.

The decision on bulk appeals for up to 25 clients per batch is recognition that HMRC understands the difficulties faced by some individuals, businesses and their agents in meeting their filing obligations this year. As a result, Covid-19 may be accepted as a reasonable excuse for any appeals made against a late filing penalty for self assessment taxpayers.