HMRC accounting

HMRC accounting

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Client's 2013/14 tax return filed on 22 January 2015 and this showed tax payable on 31 January 2015 of £5113 and this was paid on/by the due date.

On 23 January 2015 HMRC sent Self Assessment Tax calc to client showing that they have included £1469 of tax in the clients 2014/15 tax code.There seems to be no reason for this; certainly there was nothing about this in the tax return and HMRC does not offer any reason in the tax calc other than the return "does not agree with our figures". Of course this document is not received until some days after the tax was paid and client does nothing with this thinking all had been settled.

This gets picked up when dealing with the 2014/15 return. First in looking at the clients account on HMRC website the 2013/14 year shows that the liability has been cleared by part of the £5113 payment being used for this. The balance of the payment - £1469 does not appear in the 13/14 account, nor does it appear in the 2014/15 account. Nor as far as I can see does it appear anywhere in the clients account on the HMRC website.

So where was it posted? Does the HMRC taxpayers ledger balance? Does anyone care? What would Dame Homer say?

Good news - a repayment has now been made. Bad news - I have spent about 2.5 hours trying to get to the bottom of this; who should I  bill?

Replies (3)

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By cheekychappy
12th Feb 2016 17:26

Bill the client, who will in turn will try and bill HMRC.

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By johngroganjga
12th Feb 2016 19:04

For many years I have been astonished that HMRC do not use accountants to manage what must be the largest and most complex debtors ledger in the country.

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By WallyGandy
12th Feb 2016 19:18

Agree with cheekychappy

You must bill the client, and he/she should pay you.

Then on his/her behalf write letter of grumble, enclose copy of receipted invoice and get them to refund client.

They will never settle your invoice direct to you.

Done it myself on a few occasions, HMRC stumped up and client & I felt happy.

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