who can amend tax retruns

who can amend tax retruns

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Client's 2010/11 tax retrun was file in November. It showed an overpayment of £1600 and this was refunded a few days later.

Client has today receievd a Self Assesment Statement which includes an "over repayment adjustment" on 17 January of the same amount as the repayment in November and interest on that amount  - and a line that says "Please pay it now".

Half an hour on the phone to HMRC has not produced any reason for this adjustment - or at least no reason that makes any sense at all.

None of this is a total surprise but is HMRC entitled just to amend returns without any reference to the taxpayer or his agent?

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By Anthony123
22nd Mar 2012 20:37

depends

I saw a statement of account where a client had clearly keyed in ridiculously wrong numbers on their attempt at on line filing in an earlier year (most likely they had typed in pounds and pence as pounds). HMRC had corrected all of this without reference to the client. The interesting question is what triggers HMRC to do this in some cases but not others?

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By ACDWebb
23rd Mar 2012 07:50

They can certainly correct obvious errors

but should send out a revised computation with notes as to why they have made the change. It is a self [***] now, check later system.

Did they say what the reason was?

Certain things like State Pension they are advised of and will adjust if it has been missed, or the figure returned is substantially different to that advised to their system by DWP.

I did have a case where the client had received a taxed catch up pension payment. We entered details in the correct boxes, HMRC moved them and ignored the tax credit, which required a call to point out their errors that were corrected over the phone

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