Summary so far:
I wrote to HMRC through my MP querying the fact that on the HMRC website it says Directors "must" submit a tax return. To cut a long story short they agree there is no obligation through TMA 1970. However they say they have powers vested in them by the Commissioners of HMRC to say this.
I just received a second letter with the extraordinary sentence "The Commissioners may do anything they think is necessary or expedient in connection of the exercise of their functions". Really? Like take me in for interrogation? I don't think so?!
So how do they decide what they are and aren't allowed to do. I am a CTA and was taught that HMRC had to follow tax law. Now apparantly they can just do what they like??!!
I have just had a quick look at Commissioners for Revenue and Customs Act 2005 which has this:
9 Ancillary powers (1) The Commissioners may do anything which they think— (a) necessary or expedient in connection with the exercise of their functions, or (b) incidental or conducive to the exercise of their functions. (2) This section is subject to section 35.
Section 35 doesn't seem relevant.
So I suppose I need to go to the commisioners?
I have asked my MP but he doesnt care.
Anyone been down this road?