Is the APN valid

Is the APN valid

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Hello,

Client received an APN which states the payment date is 15 Jan 2015 (should be 2016). If we highlight this error to HMRC on 14 January will the APN need to be re-issued and does the client gets another 3 months or is it just 1 month or  even no extra time?

The APN must be invalid?

Many thanks

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By Justin Bryant
02nd Dec 2015 13:57

You would be far better off

Making formal representations to HMRC just before the APN payment deadline, as that will delay payment by at least a few months. You can include the date error in those formal reps, but you should add the other usual points re HRA 1998 etc.

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