Taken a SA client on recently, most income is SCh E, a small amount of A and D. Sche E is well over £100k pa.
SA returns o/s for 06-07 et seq.
Determination made for 08/09, thtats in date, submitting the return will clear it.
Problem is 06/07, HMRC had client on a D0 m1 code, and I have a o/p of £8,500 on SAR.
As we can only go back four years, AIUI that covers 10/11, 09/10, 08/09 and 07/08 - and of course 11-12
What can we do about 06-07. I don't think Special Relief Condition A, SACM12240, is going to help taking the Special Relief interpretation from the manual.
Is there any scope to push Condition A of Special Relief beyond the HMRC manual, or anything else I've missed?