Member Since: 17th Mar 2013
I worked for H.M.R.C for 30 years doing various jobs including Personal Tax calculations being part of a management support team accepting the responsibility for the Health and Safety and Training of over 200 staff. I also helped my Region to gain I.I.P. Accreditation. I have worked on the C.I.S scheme when it was initially introduced and was part of both a small and large compliance team dealing with enquiries into multi- million pound companies. My business started in a conservatory at home and since then we have had two further moves into ever increasingly larger offices. I now have several part time staff members and we are going from strength to strength.
La Livre Bookkeeping and Accountancy Services Ltd
8th Nov 2017
Thanks - i feel a letter coming on.........
8th Nov 2017
i have just spoken to HMRC via webchat and whilst i didn't receive much help - what i did glean is that the training is initially vatable - unless i write to HMRC for an exemption on the grounds that the courses are available at HE facilites - not a guaranteed result
8th Nov 2017
Thanks - looking at 701/30 -educ & vocational training i thought the VAT hinged on whether a body was eligible or non-eligible body -i believe my client fails on 4.1 - do you agree?
14th Dec 2015
A bit late
Its a bit late to have identified outstanding tax due! Your client should have been aware of the outstanding tax due from earlier years. You could write to HMRC and ask for calculations of the tax they think is due and ask for details of penalties and why they were raised.
I'd start by asking him if he has completed tax returns for that period and then go on to try and establish who he worked for - tax deducted by a contractor is not the same as PAYE. My guess is he didn't complete tax returns and the fact that tax was deducted is no excuse. Once you have established the facts you could start looking at the penalties and whether they were justified.
Hope that helps
21st Sep 2015
forewarn your client
Hi Warn your client that the debt has gone to an outside agency and advisee him to tell the agency that the debt is under appeal and that he has been advised not to pay until Appeal has been settled. He needs to refer the agency back to HMRC - that's about all you can do at this stage.
29th Jan 2015
Sorry - you are quite correct - i typed the wrong one!
28th Jan 2015
My understanding is that you don't tip off - it sounds like the ex-client is avoiding the declaration assuming he wont get caught ! He will - either by HMRC or by a ML report - which should ( I suggest) be filed - if only to protect you ( ie you told him that the partnership income should be included) - he chose not to include the income on his return and that quite simply is tax avoidance = ML report..
I would not tip the client off by writing to him - you have already advised him of the possible liability - I don't see you have a choice to be honest.
21st Nov 2014
the good old days..(Not) part 3 - actually it was good fun...
Tax Inspectors also had warrants - just not the powers ( at the time) to visit a business on spec. HMIT had very few powers in those days - even the power to walk past an individuals house to see how many Merc's and Ferraris were sat on the drive (believe me there were a few) - although to be honest i was never sure why - info like that did seem quite important at the time - obviously i do not hold those views now......
21st Nov 2014
the good old days...................(NOT)
When i left HMRC ( over 10 years ago ) VAT inspectors could and would turn up at a company on spec - they were and are entitled to do so by Law.. At the time Tax inspectors couldn't - unless by prior agreement. There were steps taking place to align the two sets of enforcement rules - at the time Revenue and Customs had just been merged and to be honest us in HMIT wanted the ability to be able to walk in as the VAT inspectors did! ( sorry it was my job as an enquiry officer ) - we were frantically trying to get joint working of cases - ideally to go in and do everything at once i.e. Tax ( whether it was SA or CT) , VAT & employer compliance.
The majority of VAT inspections were just that to ensure proper paperwork was correctly being held. I suspect by now the legislation may have changed to allow joint working of a case . In which case the visit may well have been a joint working case.
20th Oct 2014
such a problem.........
I did use the tax cases in the accounting web but the reply states that that those cases apply to 2010-11 & 2011-12 penalties - The return reminder letters states which dates the daily penalty applies from - i wanted to see an original form to see if the reminder states that the penalty would be looked at by an individual.