Member Since: 12th Feb 2002
29th Mar 2019
This interesting post from an accountant who fought and won a similar case is worth checking out if, like us, you have UN pensioners on your books.
1st Mar 2019
Received 2 forms SA302 dated 8 Feb 2019 in each case removing Voluntary Class 2 NIC as it was "too late to pay by SA" and quoting a non-working link.
17/12/18 (for a long-term self-employed client) and
19/1/19 (for a newly-registered self-employed client - registered online 17/1/19.)
In BOTH cases when I rang HMRC agent line and was put through to NIC Helpline I was told the problem was that due to volume of work the returns were CAPTURED in February.
Client has to pay his Class 2 NIC a special way with a special reference.
(Have forwarded the examples to [email protected] as requested by https://www.tax.org.uk/policy-technical/technical-news/class-2-national-... back in March 2018)
Why should we all be put to extra work because HMRC processed a return in February which was filed online 2 or 6 weeks before the deadline?
14th Apr 2018
Thanks, this is helpful support for my ICO case.
14th Apr 2018
Vaughan. As stated in the post....Now for some, the papers are shredded under Data Protection.
14th Apr 2018
Thank you Andywho, helpful support for the case I have with ICO.
10th Apr 2018
Help needed to quantify this problem and make office moves smoother...live complaint with Info Commissioner Office.
Moved office 3 years ago. Told HMRC.
SA clients - changed seamlessly
CT clients - same
Employee (non-SA clients) - PROBLEM
HMRC says for non-SA individuals I must supply a list of names and NINOs. Some of these people I acted for years ago and they asked we remain on record in case another tax code etc query arose. Impractical to locate every one.
Now for some, the papers are shredded under Data Protection.
When HMRC issues a P800 or enquiry letter to us for such a client (to wrong address) it does not show the full NINO so we cannot ask to update our address or remove us from the record.
I have sent back the P800 inviting HMRC to use the barcode and remove us - HMRC just says cannot trace without NINO! Doh!
Finally complained with examples to Information Commissioner's Office. It is an offence to keep old data on systems and not have robust structures to update things like (agent) addresses. (Principles 4 and 7 of DPA)
They have never heard of this and believe I am exaggerating when I say thousands of taxpayers could have correspondence sent to old agent addresses.
To quote the ICO specialist on HMRC cases
"In response to your comment that there could be other agents impacted by this issue meaning there could well be tens of thousands of taxpayers where HMRC uses an out of date agent address I can only say this: I have been dealing with nearly all HMRC data protection concerns reported to the ICO for at least the last 3 years and yours is the first such complaint I have seen. This would not tend to suggest we have evidence of it being a widespread problem."
Have any other members had this problem. I would like to tell the ICO of other firms. Otherwise they will think this is small beer.
HMRC is famed for its bad tech, but if we work together this is a piece of law we can use to make something get better.
24th Mar 2016
Yes indeed lionofludesch I am now happy. I have used the answers here to work out the position. It is not good for my client but I have been able to show her that all the losses are being relieved. The presence of dividends as the main other income just limits the tax relief available.
22nd Mar 2016
The OP asks all I wanted to know and says all I needed to say
stepurhan asks if there is anything else. I have to say that I think my original post said all that I need. I was not asking people to do detailed computations. Though when users asked for info I supplied it, since they are kindly trying to help.
The original post said there was other income in 2015/16 against which we would like to make a S64 claim.
In the OP I was asking a technical point about whether the client would lose relief due to the overlapping periods used in computing the reliefs.
22nd Mar 2016
not a non-starter
It is wrong to say the client has paid no tax to be repaid. She had tax bills in 2012/13 and 2013/14 on trade profits which can benefit from terminal loss relief.
She has expected £30K pension income in 2015/16 which can potentially benefit from sideways relief.
21st Mar 2016
Thanks for your detailed consideration. Sadly the overlap relief figure in the case is nil, so no joy there. Looks like I have no good news for the client who thinks they will get relief on everything.
Thanks also to the other contributors for thinking about this matter.