It sounds like you may need to give HMRC online services a call to see if there is a signal on their system which is stopping the cleint appearing on your list.
Have you tried searching via UTR?
I thought I had a client who was missing from the list and went through the process twice before I realised that she was appearing under her maiden/non double name.
Barring that, it's worth calling them to check whether their systems are showing that a 64-8 is in place and going from there. It may be that the online services department may need to be called to sort the issue.
Yes all very strange. HMRC's site specifically says that the reference should be a 17 digit reference so that is what I am going to tell clients (until HMRC tell me otherwise)
Yes I agree.
It was this point exactly. I don't want to over do the 'as I am sure you can appreciate mistakes happen' lines as I don't want to antagonize the inspector.
Yes this is going to be my approach.
It was more a question of how should I approach the HMRC error. I obviously need to make HMRC aware that their letter & calculation are incorrect and I wondered if anyone had any thoughts on whether I should use this point to argue against penalties. Perhaps I should inform them of the error and argue on the basis as you noted (leaving the error as a stick to hit them with if needed).
I remember reading Mr Good's article last year, however I cannot see anywhere on HMRC's guidance that they have changed their approach to calculate TSR.
Also Mr Good's article seems to reference discrepancies which range between £100 to a £1,000. As noted above HMRC are trying to refund £6,000+ to one of my clients.
It is my understanding that TSR only applies when the gain pushes total income into a new tax bracket...
Perhaps this is the case but I am unsure how a taxpayer who income before the gain was in the higher rate bracket is entitled to TSR even though their income doesn't straddle a tax rate bracket....
I wish it related to this. I have had two further clients whose incomes (with the CE gains) is 80,000. Their incomes before the gains were 60,000 i.e. higher rate anyway, but HMRC have 'corrected' their returns to include Top Slice Relief....
The calculation is exactly the same bar the Top Slicing Relief that HMRC have added. To put some numbers to it (approximate):
50,000 gross pension in 16-17. Gross Chargeable Event Gain 60,000 with a term of 34 years.
IRIS, who we use, calculates the TSR as zero. HMRC have calculated this as £6,000 +.
I called HMRC and they said that they are in the process of issuing further letters in this regard but copies are only being sent to the taxpayer. Helpful!