s9A enquiry - out of time?

s9A enquiry - out of time?

Didn't find your answer?

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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By stephenkendrew
06th Feb 2015 14:20

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).

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By TaxAngel
08th Feb 2015 18:44

HMRC error

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.

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Replying to Justin Bryant:
Stepurhan
By stepurhan
09th Feb 2015 07:49

So how received?

TaxAngel wrote:
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.
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.

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?

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By TaxAngel
09th Feb 2015 08:40

No other reason..

...just the hassle and ridiculously long list of totally irrelevant questions (which might have been relevant for other situations) together with very snotty jobsworth officer dealing with case.  Virtually all the (relevant) questions now asked were covered by white space disclosure and attachments to which officer says he has no access so I must re-send.  I'd just like to make a point if I have technical grounds for doing so.  There should be no adjustment to return but there will be an argument over garden size.

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