Member Since: 8th Sep 2008
4th Jun 2019
There is a new online service which agents can use to notify HMRC of changes for MTD for VAT clients, including cancelling registration. It is rather hidden away but can be found here: https://www.gov.uk/guidance/update-your-clients-business-details-if-they...
It worked successfully for an ICAEW member who I directed to the service.
13th Apr 2016
If wives why not husbands?
Penalty is £100 because MPs cannot file online
29th Mar 2016
Change to collection process
Shouldn't the direct debit have stopped in July 2015 anyway once the 2014/15 contributions had been paid, with the change to collection Class 2 through SA.
14th Jan 2016
P800 will pick up underpayment
only if taxpayer tells HMRC that pension contributions have changed (which they should do). In the absence of this, P800 calcs I have seen tend to assume that pension contributions, interest income etc. in codes remain unchanged from year to year. Letters asking to confirm these figures not an annual event.
26th Aug 2015
If the 2007/8 liability is payments on account HMRC should process the return if submitted now, following the Higgs decisionhttps://www.pumptax.com/ut-decision-higgs-v-hmrc/. If it is a determination a claim to Special Relief would be required. In either case the main difficulty may be getting the figures to prepare the return unless HMRC can be persuaded to release the CIS data.
See http://www.hmrc.gov.uk/manuals/salfmanual/salf209.htm for an explanation of determinations and .http://www.hmrc.gov.uk/manuals/sacmanual/sacm12215.htm for Special Relief.
14th May 2015
Have heard of a couple of cases where individuals were refused registration when they answered yes to this question, though these were when they tried to register by phoning the newly s/e helpline rather than in response to the form (and we managed to get them registered).
In theory it may increase the risk of a status enquiry, so maybe payroll better?
I wonder whether the same question is asked if one registers online https://online.hmrc.gov.uk/registration/newbusiness/introduction?
Marriage Allowance would solve some of the unused PA.
25th Jan 2015
Did the wife not have rental income?
26th Jul 2014
Issuing SATRs for Underpayments is standard
You will need to file the returns; HMRC will not withdraw them unless you can get agreement to ESC A19 or Employer Error for the underpayment. P800s are informal calculations and if voluntary payment is not made HMRC have no other way to make the debt enforceable other than to issue SATRs - this is standard procedure.
HMRC might just agree to withdraw them if voluntary payment is made.
Once the returns are filed you can appeal the late filing penalties on the grounds she did not understand why returns issued, new to SA etc.
19th Mar 2014
There are lots of cases around where HMRC are pursuing determinations etc. where Self Employment ceased years ago, the taxpayer should long since have come out of Self Assessment and the amount being pursued is not the correct liability. I think it will cause a lot of panic amongst those on very low incomes who will get the message that HMRC can take money from their bank accounts but won't be aware that they would have to have significant (to those on low incomes) sums in those accounts for this to happen.
3rd Mar 2014
Happy to share outline of standard letter
Specialist Claims Team
Durrington Bridge House
Special Relief - YEAR <X>
I wish to make a claim for special relief under Schedule 1AB TMA 1970 Para 3A for the year to X.
An excessive determination of my liability has been made.
I have not previously made a claim for special relief or for equitable liability.
I have not been subject to Court proceedings for any tax charged by the determination(s) included in this claim where I was present or legally represented at a judgement hearing.
The grounds for the relief claim are as follows:
This is where you need to make your case (or can be in separate letter from Agent).
All my tax affairs are up to date apart from those to be covered by this claim.
I can confirm that the particulars given in this claim and are correct and complete to the best of my information and belief.
1. Because it is a claim has to be signed by taxpayer. The statements are all specific requirements that need to be included
2. Returns for relevant years should be included with the return (later ones should already have been filed)
3. Replies take quite a while as there is a backlog but collection should be suspended once claim received
4. Decisions on Special Relief can be appealed.
5. Enclose evidence e.g. medical