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Prior year returns and P87s

Prior year returns and P87s

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A client came to us with some prof. subs from prior years, so we completed P87s going back to 09/10 and sent them in in March 14.  Calcs came through and they have ignored the 09/10 claim.  After speaking to them they said the client was in SA in 09/10 (which we weren't aware of) and so the P97 was inappropriate and thus ignored!

When I've done prior year adjustments for SA clients before I have (rightly or wrongly!) usually just sent a letter saying 'box x should be y' broken down by year to HMRC and they have always processed it without fuss (well, for HMRC).

So why would an HMRC form giving the same info be inappropriate?

Or am I being naive and have been doing it wrong all these years (and HMRC have just been kind)?

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By johngroganjga
23rd May 2014 10:39

I think the logic is that P87 is for the claiming of relief by those not within SA, not for retrospective corrections to SA returns.  Where SA returns have been submitted the remedy is an overpayment relief claim, for which 09/10 is now just out of time.

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By Manwithnoname
23rd May 2014 11:10


I hate it when HMRC are right...

Annoying, but fair enough, thanks.

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