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

[freeranger]

APNs only apply from 2004/5 onwards and don't include interest.

Quick question - how far back can Hector go now (or come 6th April?)
I have had the dreaded "we will send you an APN soon" letter for one year, which is the only year they ever questioned.
Could APN's start turning up for later or indeed previous years, or would they have to have issued a discovery notice (or similar) first?

Just wondering at what point will I know the maximum scope of what they can try to take from me....

I was with MP and had a DOTAS number for every year AFAIK.

thanks

[DonkeyRhubarb]

If Montpelier are advising you and you trust their motives as applied to you circumstances, then by all means follow their advice.

Montpelier are only advising not to bother responding to the pre-APN warning letter.

When actual APNs arrive they will supply a suitable wording to make representations disputing the APN.

[DonkeyRhubarb]

Could APN's start turning up for later or indeed previous years, or would they have to have issued a discovery notice (or similar) first?

They can only issue an APN if they've already opened an enquiry or raised a (discovery) assessment.

Since the final year of the scheme was 2007/8, I would think they are out of time now to do anything about missed years.

[freeranger]

They can only issue an APN if they've already opened an enquiry or raised a (discovery) assessment.

Since the final year of the scheme was 2007/8, I would think they are out of time now to do anything about missed years.

Phew! And presumably since the DOTAS number has always been declared, they can't go back any further claiming that I left out info/they "discovered" something new....unless they change the law retrospectively again

[webberg]

Phew! And presumably since the DOTAS number has always been declared, they can't go back any further claiming that I left out info/they "discovered" something new....unless they change the law retrospectively again

Rollercoaster time I'm afraid.

DR and others here are correct in that only if HMRC has issued an enquiry notice in time can they legitimately say a year is open.

Notice in time means no later than 31st January following the last filing date for a return. Therefore a 2006/07 return has a filing date of 31/1/08. Add 12 months and if you have no section 9A (or deemed compliance check - I've not seen one for these scheme types) before 31/1/09, HMRC cannot touch you, unless ....

Discovery. This used to mean that HMRC found out something about your tax that was not fully declared or which was hidden. The meaning has been extended to include matters where HMRC did know a lot about a scheme including perhaps a DOTAS number but were too dozy to put two and two together. They try to argue that they can "discover" that they have not issued a notice due to incompetence.

Discovery assessments can be issued up to 4 years following the end of year of assessment. A 2006/07 discovery assessment can be issued before 5/4/11.

(I recently saw a "discovery" assessment for a case that was decided in Court against HMRC in 2010 and they have only now issued assessments. They are out of time and can whistle).

You need to search this topic on these forums as a lot has been said and there is no simple answer.

[DonkeyRhubarb]

Phew! And presumably since the DOTAS number has always been declared, they can't go back any further claiming that I left out info/they "discovered" something new....unless they change the law retrospectively again

Correct.

The normal time limit is 4 years; 6 years for carelessness; 20 years for deliberate behaviour.

[ARCHIVED CONTENT] HM Revenue & Customs: FAQ: New Compliance Checks

[Snowden]

The reason you're the first “plebs” to receive APNs is probably inadvertently down to NTRT. If they've put forward an argument that has over 75% odds. HMRC will want to collect as much as they can now and demoralize you in the process. Starving the enemy (of money) weakens the enemy.

[BS81]

APN received today

Has anyone else received an APN yet? If not, is there someone in NTRT I should forward it on to?

[DonkeyRhubarb]

Has anyone else received an APN yet? If not, is there someone in NTRT I should forward it on to?

I presume it's the real deal, not just the pre-APN warning letter.

If you were with Montpelier then forward it to them. Contact details here:
http://forums.contractoruk.com/accou...ml#post2059017

You can also email it to NTRT: admin AT notoretrotax.org.uk

[BS81]

I presume it's the real deal, not just the pre-APN warning letter.

If you were with Montpelier then forward it to them. Contact details here:
http://forums.contractoruk.com/accou...ml#post2059017

You can also email it to NTRT: admin AT notoretrotax.org.uk

Yes, this is the real APN. I received the warning last week. Pretty quick for HMRC. I wasn't with Montpelier, I used de Graaf. Will forward it to NTRT.