OVERPAYMENT RELIEF RULES
I AM STRUGGLING WITH A LOCAL INSPECTOR TO GET ANY SENSE OUT OF HIM ON THIS; AND THE SAME WITH THE AAM SERVICE.
I HAVE FILED A LOSS CARRY BACK AND AMENDED CAPITAL ALLOWANCE CLAIM TOGETHER WHICH WAS I GUESS UNWISE-FOR A LTD COMPANY.-I SHOULD HAVE DONE THE CLAIMS SEPERATELY.
IT SEEMS THE LOSS CARRY BACK WAS AGREED BUT I HAVENT HAD THE AGREED FIGURES FROM THE INSPECTOR IN WRITING, HOW EVER MANY TIMES i TRY...TO GET THEM.
I WOULD APPRECIATE ANY SHARING OF KNOWLEDGE ON WHEN THE DEPARTMENT IS EXPECTING A FORMAL OVERPAYMENT RELIEF CLAIM SIGNED BY THE CLIENT UNDER CORP TAX TO BE FILED-THIS DOES NOT SEEM TO BE INSISTED ON JUST WITH LOSS CARRY BACKS, WHICH I HAVE FILED WITH NOW COMPLICATION AT THE DEPARTMENT END.
IS IT JUST FOR CASES COVERED UNDER "ERROR/MISTAKE" PROVISIONS WHERE THE CT600 IS CORRECTED IN RESPECT OF MATTERS OTHER THAN LOSS CARRY BACK ELECTIONS.
AS PROTOCOL I WOULD ALWAYS FILE AN AMENDED CT600 FOR THE EARLIER YEAR IN RESPECT OF LOSS CARRY BACK CLAIMS.
THIS IS WHY I AM CONFUSED.
MAYBE THE INSPECTOR IS JUST OVER WORKED AND TECHNICALLY OVERBURDENED /DEMORALISED IN THE CURRENT CLIMATE.
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- Bookkeping software 681 7
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- Goods Purchased for Rental 90 2
- Clogged Losses 263 5
- Flat rate Vat Scheme & Vat on wholesale production of Cakes and other deserts 268 11
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- Buy to let and capitak gain 68 1
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- Charge for use of credit card - permitted 299 7
- New Built in oven - allowable as repair? 247 4
- Accounting for Bank Loyalty Rewards? 105 1
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- tax on apprenticeship income 194 1
- Gift of property & improvements 153 3
- VAT Invoice 210 6
- VAT code for invoice from not VAT registered company 281 5
- Error in past Corporate tax return 387 6
- Nil Rate Band Trust - index linked debt by way of charge over property 906
- International interest certificate 516
- NOVA 369
- Have we escaped Gift with Reservation of Benfit & Pre-owned asset charges? - Gift after benefit 313
- Management expenses for investment company 272
- Bonus Bonds 263
- Entertainer withholding tax in Australia 178
- P11D benefit received by widow 154
- Insolvency and whistle blowing 147
- Filing past due corporation tax returns 146