Enquiry time limits

Enquiry time limits

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HMRC opened an enquiry into my clients 2012 tax return on 14th October 2013 under s9A TMA 1970.

I explained by telephone that the nature of my clients work would mean that it may take some time for me to gather information and respond. He works at sea and is away for long periods.

I sent a full response on 4th December 2013. I received a letter dated 10th Dec from the "specialist marine compliance officer" stating that she only works Tuesday & Thursday and will be taking a fortnights leave from 17th December but she will respond fully as soon as possible.

I then received a letter dated 24th January asking for more information,( some of which I did not consider necessary ) I telephoned the officer regarding the letter, pointing out that I had already supplied some of the information she was requesting and asking why she particularly requested some other items such as proof of flights when she had evidence of where and when my client boarded the vessels concerned. Her response was that she needed the information in order to pursue her enquiry and that some of the information I had sent would not "stand up in court" When I questioned her attitude and indeed her comments about court she just reiterated that she required the information.

I gathered everything she asked for and sent it to HMRC on 5th February.

I have now received a letter from her dated 11th Feb(received 25th) stating "Thank you for your letter of  5th Feb, I will not be in a position to look at this for a few weeks and will get back to you in due course"

Surely there are rules which HMRC must adhere to, and time limits as well, I have tried trawling the website for clues but cannot find anything definitive, has anyone else encountered similar problems?

Replies (4)

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By stt
26th Feb 2014 14:32

They are a law unto themselves!

At most you could file a complaint, but not sure how far that will get you.

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By Alan Ferris
26th Feb 2014 14:51

How long?

How long do you think you should allow for a response?

Your initial response 14 Oct – 4 Dec = 52 days

Her response 4 Dec – 24 Jan = 52 days

Your last response 24 Jan – 5 Feb = 13 days

So you did not get your reply after 21 days....How long were you going to give her?

 

 

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By Steve Kesby
26th Feb 2014 14:53

Make a diary note...

... to wait until, say, 31st March (you're a bit ahead of yourself at feeling uppity at the moment IMHO), and then make an application to the FTT under TMA 1970 s 28A(4) for the issue of a closure notice by, say, 30th June.

Be aware though that you could be creating a rod for your own back, particularly given that you're the one with the client that's away for long periods.

We should all be playing by the same rules. So when you want to make sure that they'll play nice it's usual to offer a little quid pro quo.

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By ccassociates
26th Feb 2014 15:03

Thanks Steve

I believe that she has now got all the information she requires as the enquiry concerns the 365 day QP, which has been met. So I will give a little latitude, just couldn't believe the holier than thou attitude on the phone

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