HMRC Enquiry - Six Year Deadline

Last year a newish client was the subject of an Enquiry about a house she inherited in 1990. It was let until March 2003 and sold in September 2003. HMRC asked for all of the relevant details. We provided the rental figures for the year ended 5 April 2003 and the CGT Computation for the year ended 5 April 2004. HMRC asked for information for earlier years. We responded suggesting that the earlier years were "out of date". HMRC agreed and raised determinations for the "in date" years only.

Recently, a new client approached us with a very similar situation. He bought a house and lived in it until 1990. It was let until March 2004 and sold in September 2004. He had received from HMRC a request for information. We provided the rental details for the only "in date" year (5 April 2004) and a CGT Computation for the subsequent year. HMRC wrote again and asked for information for earlier years and we responded in the same way as we did for the previous client. However HMRC has now written back asking for the information for the earlier years and citing S36 TMA 1970.

Does anyone have any suggestions as to how we respond to HMRC on this point?

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