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Alternative to special relief / equitable liability

Alternative to special relief / equitable...

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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It's out of time for amendment, but I can't claim Equitable Liability, as it's been superseded by Special Relief and SR doesn't apply as this was not a determination.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.


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By Paul Soper
04th Oct 2012 16:12


2005/06 sounds like a problem as you and he are clearly out of time, however 2006/07 sounds a bit different - the amount outstanding is described as a payment on account but what is significant is the actual sum due for the year, that will/should have displaced the POA and the date of the POA is only relevant now for the interest charge.  You say the data has not been captured - did HMRC lose that return? They should have captured the data if only to apply penalties for late filing.  I'd certainly chase 2006/07 because the situation sounds fundamentally wrong as you describe it.

Even 2005/06 if they can't provide a return, they must at least have some details to pursue the outstanding liability - otherwise you could claim it must have been a determination and get special relief that way.

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