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HICBC DUE

HICBC separated but still living together

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I have a client in the middle of a divorce and the divorce papers state Oct 15 as the separation date. They have both been living in the marital home throughout and their separation has only just come to my attention.

It is clear the separation is likely to be permamnant given the current diviorce proceedings, however, the HICBC has been paid each year. Anyone had any experience of this? I am considering whether to reclaim the charge. 

 

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By Tim Vane
25th Feb 2019 16:39

Well at least the first two years are out of time for amendment if paid through SA. You could consider a claim for special relief. You might have a fight as the client was clearly aware of the circumstances and they have not changed so theoretically HMRC do not have to consider a claim.

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By Marion Hayes
25th Feb 2019 18:41

As even non-married people, including lodgers, were reported as being caught under the broad scope of the legislation I doubt you will succeed.

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Replying to Marion Hayes:
By Paul D Utherone
26th Feb 2019 08:39

That would have been my gut reaction, and I suspect to achieve this they will have to answer a lot of deeply personal questions, but reading the legislation yesterday there seemed to be a glimmer of hope on going through definitions.

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Replying to Marion Hayes:
By Duggimon
26th Feb 2019 11:15

They are specifically excluded from the definition of the charge by virtue of their legal separation. Their co-habitation is irrelevant.

As others have said though, HMRC will have to agree to amend earlier returns but I would immediately amend those still within time. Which is now only 2017/18, unfortunately.

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Replying to Marion Hayes:
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By Mr_awol
27th Feb 2019 17:42

Marion Hayes wrote:

As even non-married people, including lodgers, were reported as being caught under the broad scope of the legislation I doubt you will succeed.

Who reported lodgers as being caught?

It covers husbands/wives or civil partners who aren't legally divorced or separated in a manner likely to be permanent, and it covers persons who are neither married nor civil partnered who are living together as husband and wife or as if they were civil partners.

No mention of lodgers, parents, flatmates, or anyone else who just happens to be living together (unless they are knocking each other off, which is varying degrees of wrong, depending on which of those categories they fall into).

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By carnmores
26th Feb 2019 13:39

i hope they are on top of inter spousal transfers before April 5

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