Two of my clients have received discovery assessments in the last week for their 2012/13 personal tax returns.
I am planning on writing to HMRC asking them how they can raise these assessments given that they had all the information (as far as I can tell) at the time of the tax return submission (which as during 2013)
Does that seem reasonable way forward?
I am concerned that the HMRC guidance says:
"Unless the loss of tax has been brought about carelessly or deliberately, if the information "discovered" was already in the officer's possession when the self assessment became final, HMRC have no right to make a discovery."
So if the return had been completed but one of the figures from the P60 had been omitted or transposed, say, would this be "careless" and enable HMRC to make a discovery assessment?