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Penalties for non payment of APN

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    Penalties for non payment of APN

    So, Im getting the penalty letters for non payment of APN's (three in total, Penfolds and Hamilton for years 09/10, 10/11). I went into the EBT in Aug 08 and left latter part of 2010.

    I have no APN for 08/09 but have two for 09/10 and one for 10/11 - 09/10 was when the scheme changed names, hence two APN's for that year.

    As I am part of the JR through the scheme, I have sent off all the docs and appeals etc but due to the non payment of the APN, I am getting the penalties through - the biggest been £280 which is 5% of the total of the APN.

    I gather than I have to pay these and there will be others to follow after non payment after 6 months etc? (its 5%, 5% and 5% I think? on each APN).

    Now, i'm not 100% sure that HMRC have sent all their APN's I was in the scheme 08/09 as well, albeit 9 months. I have had a discovery assessment for that year (received in 2013) for £3500 but had nothing further for it.

    Now, i'm considering contacting HMRC and paying up, or at least trying to negotiate a payment plan - I cant afford to pay the whole lot back in one go, I am in debt as it is.

    Will the discovery assessment for 08/09 likely turn into an APN at some point? Why didn't I get DA's for the other years, just the APN's and precursor letters?

    I'm all a tad miffed to be honest, I know we are responsible for our own tax but I went to an accountant to set up as a LTD as that's what others in the same industry did but I trusted the accountant to 'do the right thing' (you know, people like accountants, lawyers I was brought up to trust?). Due to the amount of mileage and hotel expenses I had incurred in those years working all over the country, I would have paid very little corp tax anyway. If I had been PAYE to the company i was 'contracting' to, the rate at the time was circa £30k - so wouldnt have been paying a huge amount of tax anyway. Its not as if I was been paid £210 a day as a contractor instead of a £100k a year role on 40/50% tax is it? Rant over - pointless crying over spilt milk as they say!

    Cheers!!

    #2
    My understanding is that HMRC consider that the original due dates for an APN subject to a JR remain in place and penalty can be charged based on that date. I suspect that this will come under challenge at some point but for now that's the thinking.

    I'm also aware of at least one case in which the penalty was agreed to be uncollectible until the substantive issue of the JR was decided.

    That's "uncollectible", not stayed or delayed in terms of being due.
    Best Forum Adviser & Forum Personality of the Year 2018.

    (No, me neither).

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