Are The Revenue Bound To Do The Sums?

Are The Revenue Bound To Do The Sums?

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I have a Demibourne-type reclaim to make which, because it dates back to season 2004-05, needs to be made quickly before the new 31st March / 5th April restrictions cut the error or mistake repair time for SA returns to five and then four years. 

The bones of the case are that, following a PAYE inspection in which our client was deemed to be an employee, he is now able to repair his returns reclaim D1 and Class 4 NI paid on the £20,000 or so pa that previously his former accountant had included in business earnings for the four years 2004/05 onwards.

Because of time restrictions I am uncomfortable about obtaining the client's tax computations for the four years in question since I would prefer not to delay making the claim any longer. My question is, would it be enough to write to the client's tax office and simply make the claim in the format of "amount over-declared in box xxx as self-employed earnings 2004/05 £20,000, 2005/06 £22,000" and so on WITHOUT supplying revised tax computations? In other words to leave the Revenue to do the sums and calculate the tax repayable. Are they bound to do that, or might it gift HMRC an excuse to bounce the claim back to me and thereby perhaps delay the claim until say April? (at which time the earlier two years' reclaims would be lost to us).

I know I may be behind the times, but do others provide revised tax comps when making such repair claims to SA returns. Has anyone encountered problems when not so doing?   

  

Replies (2)

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By AnthonyDavidMain
19th Mar 2010 11:18

Never....
Good morning,

when making a claim under the error or mistake relief provisions, I never provide revised tax comps, tax return pages or even an indication of the likely benefit to my client.

It is perfectly sufficient to:

a. State the facts; and

b. Make a claim to error or mistake relief on your client's behalf under the provisions of Section......

Best regards

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By I'msorryIhaven'taclue
19th Mar 2010 14:23

Just a letter then

Thanks guys.

I very often suspect I put a bit too much into it by supplying the Revenue with tax comps and the like. I think it's just old habits from way back in the pre SA days. But thank you both so much for your practical directions. Looks like a job for Word rather than Excel then.

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