I have a client who is a sub contractor who also has subccontractors working for him. He went limited from 1 April 2010 but had difficulty getting a bank account in the company's name although this has now been resolved. Although he was having CIS deducted he did not offset all of it against the CIS due on his men with the result that by the end of 2010/11 he had overpaid about 9K. This was put on the P35 but HMRC don't seem to take much notice of this form so a refund was requested. I got the usual reply about providing cross referenced deduction statements and bank statements etc. and I provided what I could, but some contractors paperwork is a little difficult to follow,but most tied up. HMRC's response is that as the bank account was not in the company's name the only way to get a refund is that I must amend all company accounts, corporation tax and VAT returns and resubmit the clients self-assessment tax return and gave me some HMRC internal guideline as to why. My subsequent reply requesting an appeal was fruity but quite constrained; am I being unreasonable and is there a way round this problem?
11th May 2012 15:18