Agent update 89 issued

The October edition of HMRC’s agent update is now available. It brings together technical articles including the following.

Appeals

The three-month extended window to appeal against tax decisions and penalties from February 2020 due to Covid-19 ended on 30 September 2021. Taxpayers should follow the normal process and times for appealing decisions dated from 1 October 2021. However for tax decisions and penalties dated up to and including 30 September 2021 the extended window continues to be available.

This also applies to the bulk appeal process for self-assessment late filing penalties. Since 1 October 2021 agents need to follow the usual process using the SA370 or appealing online. However they can still claim reasonable excuse on behalf of their clients and for decisions dated up to 30 September 2021 have the 3 month extended window to appeal.

Associate dentists

From 6 April...