No To Retro Tax – Campaign Against Section 58 Finance Act 2008

[elpinar]

just cos you know where to find them doesnt mean someone at hmrc does

unfortunately i have letters for each year, did that check couple years back.

[BolshieBastard]

if you cant find the letters - can you write to them saying please send me copies of the enquiry opening ones for these years ? or does that give them a window of opportuinty as it were.

Perhaps a good apporach is for ALL OF US to send one letter for each year - saying - oi you - dont beleive you opened an enquiry ... that way they must either come up with proof they did or write it off ?

isnt that a win win in as much as you cant end up any worse off - but you could get a bonus win
thoughts -

If you ask them 'can you send letters for the enquiries you've opened' when you havent previously received specific letters, do not be surprised if copies of 'originals' are miraculously sent to you!

Do not ask them for specifics. If they did cock up and havent sent anything, its easy for them to knock up a letter with a date in the past (and no time machine required!).

Instead, just ask them to send copies of all letters they have sent to you regarding their current enquiries.

[NO TO RETRO]

CTD to pay APN

Apologies if this has been answered previously but I looked at the historical posts and couldn't find it. I've also emailed Montpelier without response.
If I use the whole or part of a CTD to pay for the APN and I don't settle (i.e. the amount of the APN is still under appeal), will interest start accruing on the amount under appeal or does the APN act as the CTD did and stop interest accruing on that amount?

[DonkeyRhubarb]

Apologies if this has been answered previously but I looked at the historical posts and couldn't find it. I've also emailed Montpelier without response.
If I use the whole or part of a CTD to pay for the APN and I don't settle (i.e. the amount of the APN is still under appeal), will interest start accruing on the amount under appeal or does the APN act as the CTD did and stop interest accruing on that amount?

Yes

[orientalist]

ApN warning letter recieved

Got the 1 to 8 week notice of the apn today, it says for years ending 06 & 08, missed out 07, some sort of tactic or just usual incompetence?

[Buzby]

APN letter

Got the 1 to 8 week notice of the apn today, it says for years ending 06 & 08, missed out 07, some sort of tactic or just usual incompetence?

Got mine a few days ago, it was for 05,06,07 and 08. I was in the scheme from 2001 so not sure why only later years?

has anyone in Scotland who is unable to pay looked into DAS Debt Arrangement Scheme (DAS)

[screwthis]

Got mine a few days ago, it was for 05,06,07 and 08. I was in the scheme from 2001 so not sure why only later years?

has anyone in Scotland who is unable to pay looked into DAS Debt Arrangement Scheme (DAS)

You were in the scheme for 8 years! <sharp intake of breath>

I think the reason is that DOTAS came into effect in 2004/05

[smalldog]

Got mine a few days ago, it was for 05,06,07 and 08. I was in the scheme from 2001 so not sure why only later years?

has anyone in Scotland who is unable to pay looked into DAS Debt Arrangement Scheme (DAS)

Yep, its only for tax years post DOTAS

[Descartes Dog]

Will APNs be issued for the years prior to DOTAS taking effect or will the "liability" for this period to be pursued by HMRC through a different mechanism? I too joined the scheme prior to 2005. Am trying to work out what my total liability is!

[webberg]

Yep, its only for tax years post DOTAS

Not strictly correct.

To get an APN there are certain conditions that have to be met.

One is that there is an open year. That is a year of assessment that has had valid enquiry opened and not settled, or which has been appealed and not settled or withdrawn (or arguably is subject to a discovery assessment but you would expect an appeal to be open in that case).

If there is an open year AND a DOTAS disclosure has been made, an APN can be issued.

DOTAS arrived in 2004 (major changes in 2006). It included a grandfathering provision so that if your scheme was substantially the same as something already happening, no disclosure was required. (That "out" is about to disappear).

Many schemes in 2004 onwards would not have been disclosed. If they were however then in theory if years pre 2004 were under enquiry etc, an APN could be issued.

My guess is that either the years pre 2004 are not open OR HMRC has an argument based on legislation that was introduced or revised in 2004 and before then they may be on weaker ground.