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formal determination for the 2007 liability so that year is essentially in limbo and no repayment can be made as it was out of date when the original claim was made.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!
- How to prove income for a mortgage if you have no SA302s 112 2
- Hmrc software 189 3
- Mehjoo 251 1
- Suppliers for Online Card Payments? 188 2
- What expenses can be claimed after a move to Cornwall? 91 1
- SA302 253 4
- Hosted email exchange 168 5
- South African Government Pension 176 1
- Amazon Fees, Sage VAT/Tax code T20? 154 3
- Can anybody help withe the RTI end of year process? 263 4
- VAT Bad Debt Relief 293 13
- How long are you on hold- IRIS Payroll 234 7
- Childcare vouchers and final month payroll Qs 143 3
- Stopping trading and de-registering for VAT 271 7
- New Email Extensions 181 1
- Are HMRC cutting out Agents in tax investigations? 305 2
- Dental practice incorpration 147 1
- Audit rules 174 4
- Go Cardless 304 8
- business entertaining deductibility 175 1
- Xtuple 505
- Qtac payroll for bureau 342
- Confused - Professional Association a Mutual trader, or not? 289
- Industrial & Provident Societies 281
- Data transfer from Sage Line 50 to VT Transaction+ 224
- Domain name sale and limited company 165
- Why would HMRC offer to close an investigation by contract settlement 164
- CIS schemes 159
- VAT Payable on Expenses for Non-VAT Registered Ltd Co 150
- Director legal fees in loose connection to the company 137