A new client is part of a film scheme (I believe that the scheme ends next year) and having looked over his records it appears that HMRC opened enquiries and issued enquiry notices every year up to the 2015-16 tax year. In subsequent years the client has not received any correspondence from HMRC is this regard but it appears that an amended return he submitted in 2019-20 and the subsequent refund have not been processed. The advisor I spoke with informed me this is due to his account being marked as 'under enquiry'
Now I appreciate that a closure notice has not been issued for the latest 2015-16 enquiry, but I find it odd that this should have a bearing only the processing of an amended 2019-20 return (not the refund) as the enquiry letter clearly states it is an enquiry into the 2015-16 return.
My questions are therefore as follows:
1. Are the later years (2016-17 onwards) 'under enquiry' if no notice has been issued for these years? As stated above, no amendments are being processed for these years at present.
2. What arguments, if any, could I use regarding the length of time that the 2015-16 enquiry has been open? There used to be guidance regarding Human Rights on the HMRC site but I can't seem to find these!
Thanks in advance