I received a copy of a s 9A notice for a client in respect of 2012/13 SA return, submitted 30/1/14 . Notice dated 16 Jan 2015, received 22 Jan 2015 BUT was sent to an incorrect address for the client. Is HMRC time-barred except under discovery powers? Unfortunately I have already spoken to HMRC and hadn't noticed the address issue when I spoke to the officer concerned. Any thoughts?
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Why.....
was it sent to the wrong address?
If HMRC have sent it to the last known address of the taxpayer, or the business address, it is still valid (s115 TMA 1970).
So how received?
Client has no connection whatsoever with the address, yet they have now received a letter originally sent there. If they have no connection, how did your client get the letter at all? If the people at the address knew to forward it to him, then there is a connection after all. Client has never heard of the address, has never lived in that county or owned property there, or has never been in business there or has no connections to that address so I think it is simply an HMRC error.
EDIT : Sorry, I see you are referring to the agent's copy. Presumably the original has not been seen. The agent copy was received before 30/1/2015, so a copy of the notice was delivered in time. I would expect HMRC to rely on this if you disputed the enquiry being in time, so you'd almost certainly have to at least go to tribunal arguing against it. Apart from not wanting to spend time dealing with it, is there any other reason you don't want to accept it as in time?