I have a client who was way behind but who has had a long history of illness.
Her tax affairs were brought up to date in November 2011 when Tax Returns for years 2007 to 2010 were filed. The 2007 Return was a paper one. All liabilities were paid or covered from overpayments.
For 2007 interim payments had been made of nearly £800 based on the 2006 liability but the final laibility was nil. A claim was made for overpayment relief and documentary evidence from my client's doctor was submitted to back up her history of illness in support of the claim.
This claim has been ongoing for some time and I have now been informed by HMRC that no claim can be made as HMRC did not issue a formal determination for the 2007 liability so that year is essentially in limbo and no repayment can be made as it was out of date when the original claim was made.
Is this correct?
Is the tax bill for 2007 determined by default even though a formal determination was not made by HMRC?
If HMRC failed to issue a determination can they now say that because they failed to do their job properly our client cannot have a repayment?
In the event of the 2nd scenario is there a default to the old ESC?
Any thoughts gratefully received!
- Time recording 25 1
- Land Registry 239 3
- Are there Sage Instant Accounts Plus report which give breakdowns of the debtors and creditors control account balances by invoice for each currency? 18 1
- Paying dividends to Ordinary shares with different nominal values 60 1
- 2012 13 HMRC QUERY 492 8
- How did you recalculate your payroll fees 944 13
- Auto Enrolment 652 4
- Limited company built a property and the client has made this messy 167 5
- Transferring rental property to limited company 380 12
- Separate companies same Director buy from each other 792 19
- Company Number 10000000 324 4
- Advertising Tips? 265 7
- Auto enrolment confusion 1,507 29
- IR35 354 5
- Exclusion of single director companies from the Employment Allowance in 2016/17 391 12
- Revenue phishing examples 200 1
- iris update 11.9.2 184 2
- VAT Box 7 and supplies from unregistered traders 447 13
- 2015 tax year end 531 1
- Company Structure 293 8
- Self employed and HMRC Worldwide Subsistence Rates 730
- Interest paid - do new rules affect Tax Credits? 431
- Self employed consultant working in Ireland 371
- Costly Accounting Software contract 355
- Directors' advances and credits 282
- Market Invoice (P2P invoice discounting) tax treatment 260
- DTA tie-breaker issue 249
- Tax on internet ad sharing income 232
- Credit against UK NI for NI paid to EEC Countries 210
- CGT for NOn UK residents 195