TMA 1970 s8B Withdrawals

Sticky Wicket!

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I have a sticky wicket here with a prospect that has come to meet me. Returns outstanding for a number of years despite being in PAYE. Earnings below the Child Benefit limit. Only arising liabilities are re P11D over/underpayments over the years, client has always been employed. I am satisfied that there is no reason for the client to be in SA and am looking to apply under TMA 1970 s8B for withdrawal. However, 8B(6)(a) restricts the withdrawal prior to 2013/14 with the two year rule. A lot of penalty debt is before this date (back to 2004/05).

So I am left with 8B(6)(b) which means I am looking for "exceptional circumstances" for an extended period. Have searched taxation.co.uk and Simon's - no useful info there for me!

This is all a bit naff really. Thoughts?

Replies (4)

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abc
By Kim Jong Un's Hair
09th Dec 2016 09:22

Post to put this on the list that people actually read.

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abc
By Kim Jong Un's Hair
09th Dec 2016 13:32

121 views and nobody has anything to say! Yes, I am heckling you for an answer

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abc
By Kim Jong Un's Hair
09th Dec 2016 15:28

Right this is my third and final bump. Properly not HP. >:(

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By Paul D Utherone
12th Dec 2016 13:30

Well at least you're trending now ;)

Were the returns issued as a job lot by HMRC because they had tried clearing the underpayments by P800T's and the client had ignored them? Might make pressing a case for withdrawal difficult as they are looking for a formal process to enforce rather than the informal P800.

Are there any sort of circumstances or was the client just an ostrich about demands and returns?

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