I have a client who buried his head in the sand for a number of years and now wants everything bringing up to date. The outstanding returns are
5 April 2013
5 April 2014
5 April 2015
No return was issued for 2016 or 2017. Client filed his own return for 2018 which showed a repayment due of around £2500, penalties totalling approx £2000 were deducted and balance refunded to the client. Client has also paid some other penalties from his bank.
I know the above returns are now out of date, but is there anything I can do to obtain the CIS refunds which would be due, totalling around £6000. I had thought I read something re a FTT case determining there was no time limit for CIS refunds but can't fined anything on this so may be wrong?
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CIS tax is money the guy's paid just like if he sent a cheque in. It never falls out of time.
You're right about the FTT case but I can't recall the name and haven't time to look for it just now.
The CIS tax isn't the end of the story, though, is it ?
You need to find out if HMRC have issued any determinations for the years involved and whether they'll accept late returns.
You'll have to play the "my client is an idiot" card and see what happens.
Submit the 'out of date' returns by paper with an overpayment relief claim form. There are likely further penalties that aren't currently being pursued but I imagine this will be covered by the refunds.