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late filing of self assessment

late filing of self assessment

Help Needed

I have worked in the construction industry for the past 12 years,but fell behind filing my self assessment tax returns from 04/05 to 11/12,the contractor i done my work for deducted tax under the cis scheme,and i got at first vouchers then statements so i paid the tax on the money i earned,i have now filed all the tax returns.but in the mean time over the years the HMRC have added determination payments to my tax bills.does this mean i have to pay my taxes twice,HMRC say yes,even though i had my vouchers and statements to prove i have paid once,,Please any help would be great,

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09th Dec 2012 13:30

Determinatiion notices are recevied where HMRC do not get self asessment returns.

 

When you file the self asessment returns, HMRC will cancel them.

However, there is an issue, if the self asssesment return / determination notice relates to a period when they cannot be amended. In this past, you could get the determnation amended using "equitable laiblity", but this changed 1st April 2011.

 

Now you have to use the statuory procedders, which means relief is aviabile if the follwing condtiions are met-

i. In the opinion of the Commissioners it would be unconscionable for HMRC to
seek to recover the amount which has been charged by a determination, or refuse
to repay it if it has already been paid, see SACM12240.
ii. – The person’s tax affairs are otherwise up to date or arrangements have been
made to the satisfaction of the Commissioners, to bring them up to date as far as
possible, see SACM12250.
iii. - The person has not previously claimed special relief or sought equitable liability
– whether or not relief was given, see SACM12260.

 

I would refer you to the link here
http://www.hmrc.gov.uk/briefs/income-tax/brief1711-sacm.pdf

 

 

 

Thanks (1)
By pedant
09th Dec 2012 18:41

Would you send a letter to a client with such poor spelling and atrocious English?

Professional standards apply just as much here as they do with your clients. Please proof read and correct in future.

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09th Dec 2012 19:29

.

pedant wrote:

Would you send a letter to a client with such poor spelling and atrocious English?

Professional standards apply just as much here as they do with your clients. Please proof read and correct in future.

No thy dun. Chil owt.

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10th Dec 2012 08:14

Advice for a pedant ...

As my dear aged mother would say .. if you have nothing nice to say then shut the #### up. If the tax advice given is incorrect then by all means unleash your pedent tendancies but otherwise keep your OCD to yourself.

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By peterd
11th Dec 2012 08:58

they dont want to know

i paid my taxes monthly they have records of my monthly payments,also we have agreed on the years from 07 up to 2012,and for these years they owe me,,its the years from 04 to 07,they are refusing to cancel the determination payments,and refusing to even look at my returns for those years,even as i have said they have a record of my monthly payments and i have the vouchers to prove i paid my taxes,,by the way i have worked it out i probably owe the tax man about £5000 all in all,but they have hit me with at first £40,000,but have now dropped it to £21.000,on top of what i have already paid for the 3 years 04 to 07,,now that is crazy,,

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By peterd
11th Dec 2012 09:02

they dont want to know

arthurphillips wrote:

Determinatiion notices are recevied where HMRC do not get self asessment returns.

 

When you file the self asessment returns, HMRC will cancel them.

However, there is an issue, if the self asssesment return / determination notice relates to a period when they cannot be amended. In this past, you could get the determnation amended using "equitable laiblity", but this changed 1st April 2011.

 

Now you have to use the statuory procedders, which means relief is aviabile if the follwing condtiions are met-

i. In the opinion of the Commissioners it would be unconscionable for HMRC to
seek to recover the amount which has been charged by a determination, or refuse
to repay it if it has already been paid, see SACM12240.
ii. – The person’s tax affairs are otherwise up to date or arrangements have been
made to the satisfaction of the Commissioners, to bring them up to date as far as
possible, see SACM12250.
iii. - The person has not previously claimed special relief or sought equitable liability
– whether or not relief was given, see SACM12260.

 

I would refer you to the link here
http://www.hmrc.gov.uk/briefs/income-tax/brief1711-sacm.pdf

 

 

 

i paid my taxes monthly they have records of my monthly payments,also we have agreed on the years from 07 up to 2012,and for these years they owe me,,its the years from 04 to 07,they are refusing to cancel the determination payments,and refusing to even look at my returns for those years,even as i have said they have a record of my monthly payments and i have the vouchers to prove i paid my taxes,,by the way i have worked it out i probably owe the tax man about £5000 all in all,but they have hit me with at first £40,000,but have now dropped it to £21.000,on top of what i have already paid for the 3 years 04 to 07,,now that is crazy,,
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09th Dec 2012 20:38

one of the joys of being

dyslexic

I read the whole reply with spotting a single mistake - it took psdant to spoli my day

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10th Dec 2012 09:15

Ladies!!! The OP wanted advice not to see the profession playing yah boos with each other 

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10th Dec 2012 09:22

.... and he got it in the first post ..

which is why the follow up annoyed me.

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11th Dec 2012 11:03

I suggest you get to an accountant quickly rather than attempting to do this yourself and screwing up. It will be money well spent and provide your best shot

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