Blogger
Share this content
0
4
3041

OVERPAYMENT RELIEF RULES

I AM STRUGGLING WITH A LOCAL INSPECTOR TO GET ANY SENSE OUT OF HIM ON THIS; AND THE SAME WITH THE AAM SERVICE.

I HAVE FILED A LOSS CARRY BACK AND AMENDED CAPITAL ALLOWANCE CLAIM TOGETHER WHICH WAS I GUESS UNWISE-FOR A LTD COMPANY.-I SHOULD HAVE DONE THE CLAIMS SEPERATELY.

IT SEEMS THE LOSS CARRY BACK WAS AGREED BUT I HAVENT HAD THE AGREED FIGURES FROM THE INSPECTOR IN WRITING, HOW EVER MANY TIMES i TRY...TO GET THEM.

I WOULD APPRECIATE ANY SHARING OF KNOWLEDGE ON WHEN THE DEPARTMENT IS EXPECTING A FORMAL OVERPAYMENT RELIEF CLAIM SIGNED BY THE CLIENT UNDER CORP TAX TO BE FILED-THIS DOES NOT SEEM TO BE INSISTED ON JUST WITH LOSS CARRY BACKS, WHICH I HAVE FILED WITH NOW COMPLICATION AT THE DEPARTMENT END.

IS IT JUST FOR CASES COVERED UNDER "ERROR/MISTAKE" PROVISIONS WHERE THE CT600 IS CORRECTED IN RESPECT OF MATTERS OTHER THAN LOSS CARRY BACK ELECTIONS.

AS PROTOCOL I WOULD ALWAYS FILE AN AMENDED CT600 FOR THE EARLIER YEAR IN RESPECT OF LOSS CARRY BACK CLAIMS.

THIS IS WHY I AM CONFUSED.

MAYBE THE INSPECTOR IS JUST OVER WORKED AND TECHNICALLY OVERBURDENED /DEMORALISED IN THE CURRENT CLIMATE. 

Replies

Please login or register to join the discussion.

avatar
By BKD
08th Aug 2011 13:58

First things first

No need to SHOUT!

For what period was the amended capital allowances claim filed? In other words, were you out of time to amend the return in question? If so, amendments to claims are not covered by the overpayment relief provisions.

Thanks (0)
avatar
09th Aug 2011 14:31

thks

in June 2010

the amended capital allowance claim and three year loss carry back claim was made for AP's ending 30 November 2006 30 november 2007, 30 November 2008  in respect of  30 November 2009 losses.

 

clear?

Thanks (0)
avatar
By BKD
09th Aug 2011 16:22

I'm not sure what it is you are looking for

If I read you correctly, you amended the 2009 computations,  which resulted in a loss  while at the same time amending the capital allowances. You then made a carry-back election for the loss, which you say has been agreed. What else do you need?

Thanks (0)
avatar
12th Aug 2011 15:46

thks,

 

i want the satisfaction of checking the HMRC amounts carried back-which havent been stated in writing when the amendment was processed.

it would have been easier to follow through the carry back and CA amendments(amongst all the confusion) if they had been done seperately........

 

i have no confidence in hmrc workers/inspectors/clerks/contact centre gofer's-who just pass it on....

Thanks (0)