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formal determination for the 2007 liability so that year is essentially in limbo and no repayment can be made as it was out of date when the original claim was made.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!
- PAYE coding notice - deliberate misstatement 322 6
- Can Excel sheets be imported into Digita Accounts Production Posting Sheets? 61 1
- Director's current account - fuel costs and expenses 313 11
- Starting up in practice - safety net 140 3
- How to avoid PAYE Registeration 204 4
- Rental property company 104 1
- How quickly do you turn around y/e accounts? 296 7
- Payroo Employer allowance query 252 8
- Enforcing A CCJ 382 7
- RTI 'Late Filing' & paying employees in arrears 153 1
- Reporting no P11d due when PAYE scheme closed by HMRC 5Apr2013 191 2
- Comapny valuation qualifications 146 2
- Ex Client from over 3 years ago 489 5
- Director's tax return 399 8
- Sale of assets - availability of AIA to the purchaser 181 3
- Small employers paying people when sick thanks alot! 3,134 34
- Flat rate vat 237 2
- RTI Annual Scheme Query 195 5
- Coming in from the cold 389 3
- Splitting the tax year 190 2
- Residential Property Purchase Above £750K 817
- Using Sage with Sofa Categories 567
- Does anyone have an unwanted ICAEW wooden plaque? 435
- Goods shipped inter EU and VAT Reporting 314
- Free Tax Legislation? 290
- Director Loan account operation 270
- Non-Resident Director - UK Tax Position? 257
- transferring simply accounting 2010 from xp to windows 7 256
- Sage 200 and Access Dimensions reviews 235
- Paye procedures for CVA 176