I have a subbie client who has tax owing for 2005-06 of £1700 when, according to the books and records he gave me, he was due a refund of £900. HMRC couldn't supply me with a copy of the 2005-06 return.
I expect this is partially a 'head in the sand' case but the client has made prior attempts to sort this out, but didn't have any luck.
It's out of time for amendment, but I can't claim Equitable Liability, as it's been superseded by Special Relief and SR doesn't apply as this was not a determination.
Likewise his 2006-07 is showing a PoA due of £2000. Again, for this year he was due a refund of £900 but sent in his 2006-07 return out of time so the data has not been captured, and the PoA is showing as due.
There has been no determination for either of these.
Is there anything we can do to get these amended? We're talking £4k here which he doesn't have. There must be a mechanism to try and fix this, but I haven't found it.