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Tax Investigation

Dates, penalties and information to complete a return

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The revenue launched an investigation on a client's return for 16/17 return on the 15th. January 2019 i.e. before the 31st. January 2019 the date which an amended return could be submitted, the original return was provisional because of some missing information which I  must admit, despite regular prompting from me, my client was dilatory in producing but I had jusr received it when the enquiry was launched.  A colleague of mine told me he believed the revenue had said they would not launch enquiries until the window was closed for amended returns to be submitted, can anybody confirmthis, and if so, point me to the relevant statement.

Although once an enquiry is launched the revenue say they will not accept an amended return I have sent a copy to them by post and they have recalculted the tax due based on this.  Most of the revenue's queries have been cleared up by this with little difficulty, but my client retired in the year and a P45 was issued which I relied upon to complete the return, the revenue have been supplied with different figures from the N.H.S., his employer, due to an after date payment, in the next month (not months later).  Apparently the revenue instructs are that once a P45 has been issued it cannot be withdrawn and a corrected one raised.  They also say that notification in writing should be issued to the emplyee which the N.H.S. have intertpreted as a payslip.  This probably does constitute a written confirmation but is not helpful to the empoyee as it does not indicate to him that the earnings were not included in his P45.  Has anybody come across this, at the moment I believe that this is the only income the revenue can raise penalties on, as all the other matters have been covered in the amened return, I am inclined to argue about these on the grounds of commensense how was the client supposed to know, not an argument the revenue seem to accept these days but tribunals seem much more likely to, any comments.

Finally the revenue believe based on information supplied by his bankers that my client has two interest bearing bank accounts, he denies this.  He has contacted his bankers and they have confirmed by E-mail that they do not recognise the numbers supplied I have gone back to the revenue for more details and even then the bank cannot trace any accounts and they have also confirmed that they are not aware of any other bank accoiunts other than those I have already supplied details to the revenue.  I know this is not an uncommon problem with bank information supplied but does anybody know how to proceed from here.   




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