SA100 after P87 refund

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Client submitted a P87 for 2015/16 and got a £200 refund.

He was then asked to complete a 2015/16 tax return when HMRC became aware he was director of a dormant company in that year.

I just included everything, arriving again at a £200 refund. I naively assumed that HMRC's system would factor in the prior payment and show all square.

Instead, his account now shows £200 due to him, the P87 refund having been ignored.

Have I been a numptie?

Replies (4)

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RLI
By lionofludesch
24th Nov 2017 21:08

I'm tempted to say it serves HMRC right for issuing a return for a year that had already been dealt with.

However, I suppose you ought to offer it to them. But wait till they ask for it before sending it.

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By GW
24th Nov 2017 21:22

There seem to be problems this year with people being in both the PAYE and Self-Assessment systems - I've just sorted out one where SA1 was filed in March, tax return was filed in May showing £60 due to HMRC, then two weeks ago P800 issued showing £1,000 due, while a quick check online showed £60 still due.
It seems HMRC realise there is a problem:
https://taxagents.blog.gov.uk/2017/11/02/submitting-tax-returns-for-clie...

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By Paul D Utherone
25th Nov 2017 17:36

You should probably have filled in the box for tax already refunded. Better still you should have pointed out that the company was dormant, there was no additional liability, and that matters had been closed with the P87 and asked them to withdraw the return under TMA s8B

There have been at least 2 FTT cases (so no precedent) where the tribunal have confirmed that just being a director does not mean you have to complete a tax return, particularly if the company is dormant. Bit late for 8B now though.

Edited for numerous typos.

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Replying to Paul D Utherone:
RLI
By lionofludesch
25th Nov 2017 09:50

Paul D Utherone wrote:

You should probably have filled in the box to tax already refunded.

That's very true.

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