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 I have been hit by a revenue determination  for 2003-2004 and 2004-2005 in sum of £6850 because i have not submitted tax returns on time, however i have been out of the UK during that period and did not do any work i have filed nil returns for that period in 2011 and send a letter regarding this isssue, but hmrc says that the time limit to file tax returns for 2003-2004 and 2004-2005 expired on 31/03/2010 therefore the determination remains in force and i have to pay that amount, and can't apeal because the penalty regime has changed. I wonder if anyone can help as paying this amount of money without having any income for that period is insane.

Thanks in advance for your reply.


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By pauld
13th Mar 2012 15:58


On what date were the determinations issued? and on what date were tax returns for the year ended 5 April 2004 and 5 April 2005 issued?

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13th Mar 2012 16:18

Equitable Liability

The solution to this is to claim what used to be concessionary equitable liabilty, but is now in statute as a claim for overpaid tax. Consult an accountant or tax adviser who is conversant with this area of tax.

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13th Mar 2012 16:28

the tax returns where issued probably back in 2004 and 2005 and determination for year end 2004  few years later,can't tell exactly,  for 2004-2005 where 2 payments on account rezulting from 2004 determination.Thanks

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By PaulFSZ
14th Mar 2012 17:52

date of determination

You may need to check the dates the determinations were issued, because if the determinations were issued say in Apr 2011, you have still time to file the return by Apr 2012. Our understanding is that, where a determination has been issued, and you want to displace the determination via actual return, you can submit the return by the later of the following two dates-

1) within 3 years after the normal filing date

2) within 12 months after the issuance of the determination.

Therefore you should check the date of the issuance of the determination. For 2004/05, is this an actual determination or just payment on account? If it is not a determination issued within the last 12 months, you may not be able to submit the return.

However, it appears that Revenue can only issue the determination only within the period of 3 years from the normal filing date.

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15th Mar 2012 11:50

The determination for 2004-2005 was issued back in 2010, for 2004-2005 is a payment on account, I understand that the only way to get rid of this penalty is to apply for special relief apeal, if anyone have dealt with this before any info would be much appreciated,

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