Simple Assessment

is it legitimate

Didn't find your answer?

my client has been on Self Assessment for years as a higher rate taxpayer. recently he received a demand from Simple Assessment which was clearly wrong. so he ignored it and now debt collectors are chasing this up . it looks like an error what should i do that cuts this nonsense off quickly

Replies (12)

Please login or register to join the discussion.

avatar
By Paul Crowley
11th Apr 2024 09:45

Is the simple assessment for a year that an SA tax return was submitted?

Thanks (1)
Replying to Paul Crowley:
avatar
By carnmores
11th Apr 2024 10:14

yes and all HRT paid its bonkers

Thanks (1)
By Duggimon
11th Apr 2024 09:47

Have you tried telling HMRC that they've assessed his tax wrongly? The process is quite clear per https://www.gov.uk/check-simple-assessment and I'm sure this was also on the letter your client received and ignored.

I don't understand people who get a request through for money from an agency with clear powers to enforce such a request and clear instructions on what to do if they disagree with the request and decide the best approach is to ignore it.

Thanks (3)
Replying to Duggimon:
avatar
By Not Anonymous
11th Apr 2024 10:10

Duggimon wrote:

Have you tried telling HMRC that they've assessed his tax wrongly? The process is quite clear per https://www.gov.uk/check-simple-assessment and I'm sure this was also on the letter your client received and ignored.

I don't understand people who get a request through for money from an agency with clear powers to enforce such a request and clear instructions on what to do if they disagree with the request and decide the best approach is to ignore it.

So true.

Thanks (1)
Replying to Not Anonymous:
avatar
By carnmores
11th Apr 2024 10:15

well in their favour their personal tax account said nothing was due

Thanks (0)
Replying to carnmores:
avatar
By jwgrogan
11th Apr 2024 10:31

carnmores wrote:

well in their favour their personal tax account said nothing was due

Yes I've had this sort of thing. Client had ceased s/employment but had continuing rental income. Following year HMRC sent out a Simple Assessment and a repayment cheque, having ignored the rental income. SA Return went in subsequently showing some tax payable. Neither the Simple Assessment nor the repayment nor the SA Return and correct payment show up on his Personal Tax Account.

Thanks (1)
Avatar
By I'msorryIhaven'taclue
11th Apr 2024 10:29

Your client could issue subject access requests: one to HMRC to get him to the front of the queue; and one to the debt collection agency to give them something to chew on.

Cross-reference one SAR to the other, so that each of those parties is aware of the other SAR and each is aware of the underlying reason for your client's SAR request. They will be forced to parle with one another to sort the matter out.

Thanks (1)
avatar
By richard thomas
11th Apr 2024 10:34

As a matter of law it’s invalid and not a simple assessment at all but an unenforceable demand. Section 28H(2) TMA 1970.

Thanks (9)
Replying to richard thomas:
avatar
By carnmores
11th Apr 2024 11:41

wonderful reply

Thanks (1)
avatar
By Geoff56
11th Apr 2024 11:18

I have had to deal with this problem on a number of occasions. It often seems to happen when a client begins to receive a pension and the PAYE part of HMRC's systems doesn't 'talk' to the self-assessment system. I have found it to be most easily resolved by a phone call to HMRC, whereupon they have always cancelled the erroneous simple assessment or P800.

Thanks (3)
Replying to Geoff56:
avatar
By jwgrogan
11th Apr 2024 14:44

Geoff56 wrote:

I have found it to be most easily resolved by a phone call to HMRC....

This may be the easiest, but it is still incredibly difficult. I've been cut off twice today already after being warned that the waiting time yesterday was 50 mins.

Thanks (1)
Replying to jwgrogan:
avatar
By carnmores
15th Apr 2024 14:40

Thank you J, i have had 6 attempts at getting thru and finally succeeded today, charge now withdrawn. What on earth would have happened if help lines closed i dread to think.
Also HMRC need to say they are shut before going thru various questions and diktats to go to webchat etc. Simple say we are closed until tomorrow how difficult is that?
thanks everybody for their contributions
nick

Thanks (0)