A homeless person who slept in our church doorway was considered to have a residence and permanent address for housing/benefits. We found this out when trying to get him a permanent home through the local council!
All above is good advice. If the client does give negative feedback on social media, give a neutral answer that in this instance unfortunately there was no success in forging a working relationship and you wish them well with their next adviser.
I have found that the hiccups arise around addresses, ie:
With latest change of address, did your client change addresses on bank/savings accounts, Electoral Roll, other "official" registrations such as child benefit, universal credit, other benefits, utilities? If they don't all match up this can cause HMRC's verification systems to not recognise a taxpayer. My son had 2 UTRs issued when he started up a company because HMRC didn't recognise his long running first UTR because he had moved address/employer at the same time.
I sent in an appeal against penalties for late submission ITSA return and interest charged on late payment of payments on account in November 2022. Having had no reply, I got my new client to ring Extra Support team as they have severe clinical depression. HMRC gave the reply checker link. Went on that to find reply was due 17 May. Client received letter 14 May - but only to appeal against penalties. Not a dicky bird about the late payment interest. BTW client has always overpaid. When in credit by next amount due they did not pay the instalment as they thought the money being in HMRC's bank already was sufficient!
The advantage of track and trace over the old recorded delivery system is that you have elctronic proof the letter has been delivered. Previously, recorded delivery letters were not signed for when received by HMRC.
I thought that nowadays the taxpayer, sorry customer, was supposed to be told the main risk areas that are forming the enquiry? It does sound like a very inexperienced inspector.
Have you tried making a Data Subject Access request for details of your Client's VAT returns from 1991 to date? ;)) Surely it is up to HMRC to prove that the return(s) had not been submitted?
Letters are post-dated because it takes that long (or longer) for a letter to go from author to automated outgoing post service. And even longer if it requires a printed notice to be included....
The OP says that there are two existing, semi-detached dwellings. Knocking through to make them one dwelling is not building a new structure, rather it is altering 2 existing structures. On this basis, the reduced rate for VAT is not applicable and the work is standard-rated alteration and repair.
My answers
A homeless person who slept in our church doorway was considered to have a residence and permanent address for housing/benefits. We found this out when trying to get him a permanent home through the local council!
All above is good advice. If the client does give negative feedback on social media, give a neutral answer that in this instance unfortunately there was no success in forging a working relationship and you wish them well with their next adviser.
I have found that the hiccups arise around addresses, ie:
With latest change of address, did your client change addresses on bank/savings accounts, Electoral Roll, other "official" registrations such as child benefit, universal credit, other benefits, utilities? If they don't all match up this can cause HMRC's verification systems to not recognise a taxpayer. My son had 2 UTRs issued when he started up a company because HMRC didn't recognise his long running first UTR because he had moved address/employer at the same time.
I sent in an appeal against penalties for late submission ITSA return and interest charged on late payment of payments on account in November 2022. Having had no reply, I got my new client to ring Extra Support team as they have severe clinical depression. HMRC gave the reply checker link. Went on that to find reply was due 17 May. Client received letter 14 May - but only to appeal against penalties. Not a dicky bird about the late payment interest. BTW client has always overpaid. When in credit by next amount due they did not pay the instalment as they thought the money being in HMRC's bank already was sufficient!
The advantage of track and trace over the old recorded delivery system is that you have elctronic proof the letter has been delivered. Previously, recorded delivery letters were not signed for when received by HMRC.
I thought that nowadays the taxpayer, sorry customer, was supposed to be told the main risk areas that are forming the enquiry? It does sound like a very inexperienced inspector.
Have you tried making a Data Subject Access request for details of your Client's VAT returns from 1991 to date? ;)) Surely it is up to HMRC to prove that the return(s) had not been submitted?
Letters are post-dated because it takes that long (or longer) for a letter to go from author to automated outgoing post service. And even longer if it requires a printed notice to be included....
The OP says that there are two existing, semi-detached dwellings. Knocking through to make them one dwelling is not building a new structure, rather it is altering 2 existing structures. On this basis, the reduced rate for VAT is not applicable and the work is standard-rated alteration and repair.
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