Hi Stephen,
Thanks for your response.
They would have both had surcharges if going down the route of amending the SA records for the year. This is why I am questioning the differing treatments made by HMRC. There will be other clients where interest and surcharges will not come into it but these two clients do fall into the surcharge category.
The cases all have open s9a enquiries raised but some were repayment cases so the refund was withheld so surcharges are not the issue. The scheme is a "marketed" scheme and is the same for all of the clients.
The main issue for me is the differing methods of resolving the enquiry being given to the clients. The other client has already accepted the offer from HMRC.
Further to the posting earlier, I was able to get HMRC to agree to the EIS relief where an APN had been issued and I then submitted a claim for EIS relief for the same year. The persistence paid off !!!
Thanks for the input. They have stated they need to satisfy themselves that the underlying investment was made for genuine commercial reasons and not part of a scheme arrangement.
I tend to send any important letters by special delivery and also either staple or tag items to the letters. I sent a letter enclosing a cheque to one of the Specialist Office SD only for them to "lose" the letter by sending off to other offices and resulted in the cheque being cancelled and a further one having to be issued. I was able to give the the proof of delivery and they eventually traced it but it still resulted in additional charges for my time. The client has paid these and we have requested HMRC to reimburse him.
I also had a s36 request letter received 3 weeks after it was sent out but the HMRC officer dealing with the case accepted my word and extended the time limit for the response.
I have also had an PPN notice which was never received by either the client or myself and had to argue with HMRC to re-issue a new one re-dated to enable the client to have the 90 day time limit to review and make any necessary representations.
There is a major problem in the postal system with HMRC and all the time the management keep sticking their heads in the sand it will continue to deteriorate. Every time there is a substantial delay in delivery I phone the relevant office and report it.
My answers
Hi Stephen,
Thanks for your response.
They would have both had surcharges if going down the route of amending the SA records for the year. This is why I am questioning the differing treatments made by HMRC. There will be other clients where interest and surcharges will not come into it but these two clients do fall into the surcharge category.
The cases all have open s9a enquiries raised but some were repayment cases so the refund was withheld so surcharges are not the issue. The scheme is a "marketed" scheme and is the same for all of the clients.
The main issue for me is the differing methods of resolving the enquiry being given to the clients. The other client has already accepted the offer from HMRC.
I too have have the same problem - Update
Further to the posting earlier, I was able to get HMRC to agree to the EIS relief where an APN had been issued and I then submitted a claim for EIS relief for the same year. The persistence paid off !!!
Thanks for the input. They have stated they need to satisfy themselves that the underlying investment was made for genuine commercial reasons and not part of a scheme arrangement.
I too have the same problem
I also have a similar problem and will be putting in the EIS claim to HMRC so will feed back on any progress I make.
Special Delivery
I tend to send any important letters by special delivery and also either staple or tag items to the letters. I sent a letter enclosing a cheque to one of the Specialist Office SD only for them to "lose" the letter by sending off to other offices and resulted in the cheque being cancelled and a further one having to be issued. I was able to give the the proof of delivery and they eventually traced it but it still resulted in additional charges for my time. The client has paid these and we have requested HMRC to reimburse him.
I also had a s36 request letter received 3 weeks after it was sent out but the HMRC officer dealing with the case accepted my word and extended the time limit for the response.
I have also had an PPN notice which was never received by either the client or myself and had to argue with HMRC to re-issue a new one re-dated to enable the client to have the 90 day time limit to review and make any necessary representations.
There is a major problem in the postal system with HMRC and all the time the management keep sticking their heads in the sand it will continue to deteriorate. Every time there is a substantial delay in delivery I phone the relevant office and report it.
I guess the banging I can hear is your head hitting the desk repeatedly!!!!
I have started to either staple all enclosures or treasury tag them so HMRC cannot easily separate them.
I found this number on some old corres with the CAAT team which might still be in service.
0845 9000444
Good luck