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s419 tax not claimed back on time

s419 tax not claimed back on time

We have discovered a situation (which arose before we took over acting) -

Tax was paid under s419 ICTA  (now S458 CTA)

The loans were repaid around 7 years ago, but no claim to repayment of the s419 tax was made

We are now out of time to reclaim

I wonder if anyone has any ideas about any provision under which HMRC may accept a late claim?


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21st Aug 2012 12:37

HMRC not always right

Are you sure that the repayment wasn't shown on the CT600a return for the year? 


We are finding that HMRC never automatically repay the S419/S455 tax and that once they acknowledge the CT600 return and you can see the refund is not showing that you need to write to them and request it be repaid.

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