Time Limits

Time Limits

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What are the time limits for HMRC in this situation.

2010 new client, was not aware of company car as a rush job and was omitted from tax return.

Can they raise a query on this now (letter dated 20/06/13)

Not sure if 2009/2010 P11D completed as I was not appointed until January 2011.

Tax is due, but makes me cross that HMRC take 2.5 years to raise the point!

Replies (4)

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Teignmouth
By Paul Scholes
28th Jun 2013 10:18

Not an expert but...

The normal 12 months window won't apply if there's clearly an error and certainly if it was deliberate or careless, with the potential for penalties.

Not sure about getting cross with them for their inefficiency in discovering a taxpayer's error?

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Replying to HamishMackrell:
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By User deleted
28th Jun 2013 13:08

@ Paul ...

Paul Scholes wrote:

The normal 12 months window won't apply if there's clearly an error and certainly if it was deliberate or careless, with the potential for penalties.

Not sure about getting cross with them for their inefficiency in discovering a taxpayer's error?

... my point is they should have had the P11D by July 2010 from the old accountants, and the TR from me Jan 2011, why does it take 2.5 years to match the two - surely that is the whole point of SA/online filing et al!

Still waiting for your contribution on my photo blog thread!

johngroganjga wrote:

Agree with Paul.  But was the benefit not included in his PAYE code?

And? If TR didn't include the benefit any tax paid through PAYE would wash through and be refunded or offset the HR liability on dividends! Without digging out the file I think the salary was set so no tax due anyway.

This is the problem with rush jobs, wouldn't normally take on a TR case in January, but it came with a nice company attached! Didn't expect there to be a company car though as company based at home and work involves much travelling for frequent site visits so a mileage claim would have probably been better.

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By johngroganjga
28th Jun 2013 10:21

Agree with Paul.  But was the

Agree with Paul.  But was the benefit not included in his PAYE code?

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Teignmouth
By Paul Scholes
28th Jun 2013 16:23

I didn't think....

HMRC's systems automatically tied these things up, I've had loads of instances over the years of P11d stuff not agreeing with SA stuff and never a query, In fact, in a recent case the director had been declaring benefits for years and the company had never done a P11D.

So this may be a case of HMRC having another reason to look?  Do you know yet if the last lot did a P11D?

Thanks for the reminder, just posted to photo blog, how on earth do you use the Image button, all it did with me was to show an image tag with no image?

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