I've acted for a farmer for the last 10 years or so and, he's been retired for around the last five years.
I've a couple of Forms R40 with HMRC and, in May this year, they advised that they were unable to locate the claim for 2008/09. However, they were aware that I'd submitted the claim for 2009/10 and they suggested that; I resubmit the earlier claim and they would then deal with both claims together.
The above sets the scene, so to speak and, as shown above, it would be quite clear that this particular taxpayer, has instructed an agent.
Over the week-end, I've received the agents copy of a tax calculation, for 2010/11which shows the client is due to a refund of over £800 and, from what I can see, the calculation includes accurate information and income from; state pension, Paye income (small annuity), bank and building society interest and untaxed interest. Being aware of my client's savings/investment income, the list would have been quite long!
I contacted my client to make sure that; he hadn't completed the claim for 2010/11 on his own, or, give instructions, to an alternate. The answer, negative in both cases.
I've therefore, somehow "lost out" here, on the one hand, with regard to my fee income but, equally importantly, will HMRC now be calculating all the elderly taxpayers refunds, at the same time as they are seeking collection of tax which is underpaid? Of course they won't.
And I mistakenly thought that our tax system was supposedly fair!