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Out of time to amend determination - next step?

Out of time to amend determination - next step?

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Client worked self-employed in construction industry for some time in 2006 and then went back to Poland without informing HMRC he had left.

All Self-assessments were therefore sent to their old address in the UK and not forwarded.

HMRC tracked them down in June 2012 demanding £7,300 in back taxes - at which point they engaged our services.

We have managed to get the determinations for the in-time period of 2007-08 onwards reduced to nil but cannot change the determinations for 2005-06 and 2006-07 as we are out of time to do so.

During the two tax years our client's profits were below the personal allowance so no tax would ordinarily be payable and they also suffered CIS deductions of £659.

The determinations from HMRC are for £5,339

Due to his actions we feel a claim under special relief would fail as he clearly did not inform HMRC of the cessation of their self-employment and subsequent move back to Poland.

Is there anything we can do for this client?

Should we make a claim under special relief anyway?

If (when) such a claim gets rejected should we go to tribunal?

We are willing to do this work for the client pro-bono as an exercise in getting more experienced in these matters as we feel there will be more of these sorts of cases in future years.

Any advice appreciated

Replies (5)

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Replying to SkyBlue22:
By Discountants
13th Jun 2013 15:45

Thank you stratty,

But in it mentions two conditions

'ceases self-employment, winds up their affairs (incompletely or incorrectly) but moves on without providing a forwarding address''moves abroad and fails to respond to HMRC communications to the point of facing enforcement action for unpaid debts.'

which obviously apply to our client.

This is why we believe a claim for Special Relief will fail.

Are you saying we should make it anyway and have it rejected - if so is there a further step we can take afterwards?

Thanks (0)
By vince8
13th Jun 2013 17:04

In date

Can you claimed that the determinations were not "served" ie not received since he had moved address?

If they tracked him down in 2012 and the determinations were then "served" then are they all in



Thanks (1)
By stratty
13th Jun 2013 17:24


Submit a claim.  If it is refused you are in no worse position.

Thanks (0)
By macker43
14th Jun 2013 11:39

out of time


I have a similar problem for 2007/2008. HMRC refuse to release over £8k paid on account

for that year because the tax return was submitted late (as part of the HMRC tax return initiative last year). I accept that my client was negligent in keeping his affairs up to date but HMRC's stance does seem very unjust. 

HMRC have told me I can't apply for special relief because a determination was not raised.

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