Member Since: 27th Mar 2002
26th Jan 2017
I have used the following in response to SA302s where there are Class 1, 2 and 4 liabilities, not surprisingly I am still awaiting replies. It amazes me how tolerant we are, HMRC has a software failing and we are commenting to each other, "try this as a work round". HMRC needs to sort itself out and while we do not force the issue, it will not. When the compensation claims start mounting somebody might realise it needs to do something about it.
"The SA302 is incorrect; it fails to give relief under The Social Security (Contributions) Regulations 2001, Regulation 100. As you are aware our client had earnings charged to Class 1 NIC as follows –
EARNINGS BETWEEN PRIMARY THRESHOLD AND UPPER ACCRUAL POINT £31,980 and UPPER ACCRUAL POINT AND UPPER EARNINGS LIMIT £2,340.00
We look forward to receiving the following –
1. your reason for asserting Regulation 100 does not apply; or
2. if Regulation 100 does apply, why you have not applied it; and
3. confirmation that the self assessment calculation submitted by our client is correct; and
4. the information to which you refer in the sentence, “Your Class 2 National Insurance figure has been corrected in line with the information we hold.”; and
5. why, as the PAYE data, submitted by the employers above, includes the relevant earnings details, which clearly you do hold, you have not acted upon it; and
6. advice on how our client may recover his costs incurred in making this representation, which results wholly from your avoidable error."
25th Jan 2017
How could the timing be better? I have just received an email from HMRC headed, "Self-Assessment returns – We have the tools to help you". Should I reply -
a) "you are the tools"; or
b) "thank you, but I already have a chocolate hammer and sourdough screwdriver"?
25th Jan 2017
That's not all. SA302's are arriving saying the self assessment calculation is wrong where there is Class 1 and Class 2/4 liability as well. Sage Tax software calculates the Reg 100 relief in the computation. HMRC, it seems, cannot so issues spurious calculations that hack clients off no end.
19th Jan 2017
Is this why I am receiving SA302's indicating I have calculated Class2/4 incorrectly, where I have applied Reg 100 to cap the liability (using Sage Personal Tax to do it)?
Alternatively, is that just another area where HMRC has no idea how to calculate a liability?
The SA302 amendments proposed by HMRC are based on information it holds, which clearly does not include the end of year filings for earnings between threshold and UAPs and UAPs and UELs filed through RTI
25th Nov 2016
Time for a facetious Friday thought. HMRC Facebook page, lots of selfies, in fish lip pout holding receipts and then press share. I believe this is how HMRC thinks it will work.
16th Nov 2016
Toying with a calculator. There are 51,000,000 adults in the UK. Office of National Statistics 12/2012. HMRC collected approximately £537,000,000,000 income tax, NIC and Bank Payroll Tax last year HMRC receipts 21 July 2016. That is an average of a little over £10,500 per adult. 6,500 individuals (0.013% of the total adults) paid £4,300,000,000 (0.800% of the total receipts), that is 50 times more than the average. It makes me feel HMRC are treating the HWNI's as its dairy herd but over-milking produces lower returns.
Has Donald Trump not realised it's the presidency not another edition of the The Apprentice (USA) "I am the only one who know who the finalists are!"?
7th Nov 2016
I was under the impression MTD was rolling out from next year. Now we hear what we always believed, HMRC has no idea what it is rolling out so cannot work out what it will cost the taxpayer to comply. How can we work out what it will cost a client if HMRC does not know it wants our client to do. Kafka lives and is currently working with Jim Harra.
26th Aug 2016
I still do not understand why everyone is so pleased at the amount in the consulting documents. All they ever are is window dressing to a decision that has already been made and process determined. I have seen them in previous issues abbreviated to "con docs", which does not go far enough, "con" will do
22nd Jul 2016
In answer to your question, "No".
22nd Jul 2016
That is really bad news, "expect the tax system to continue in much the same way in the months ahead", declining standards in HMRC; a new Chancellor making continuous changes to pensions, NIC, allowances, U-turns on benefits; announcing the need for emergency Budget then changing his mind; the Board of Revenue & Customs pretty much seconded partners from the Big 4; sweetheart deals. Plus ca change plus la meme chose!