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

[mrkitchen]

Enquiry into SA Return

Going back through my communications I have a letter titled Enquiry into SA return, from a Mr Brannigan. It mentions Closure notices and appeals, along with opening equiries.
Would this be regarded as a COP8 or not ?
Mentions more than one year and looks like a 'catch all'

[weetbix]

Sounds like a Subject Access Request as per the DPA would be in order. The ICO have a helpful page and template letter here :

https://ico.org.uk/for-the-public/personal-information/

They have 40 days to reply (this is under Statute) you can then report them to the ICO if they don't do something about it. The only circumstances under which they can refuse is if in providing information to you they disclose personal information about another individual who has not given their permission for that disclosure, or if disclosure would prejudice an ongoing investigation. ICO actually use HMRC as an example where the individual is the subject of an ongoing investigation into tax evasion.

You can also ask about any logic followed relating to automated decisions made about you.

great thanks.!

[freeranger]

Sounds like it.

I would wait until you receive the actual APN(s). If they do send you one for 2006/7 then you can tell them to withdraw it because Dept X closed this year and reduced the assessment to nil.

Ok, so I'll send the '08 one to MP and deal with this one myself.

[DonkeyRhubarb]

Going back through my communications I have a letter titled Enquiry into SA return, from a Mr Brannigan. It mentions Closure notices and appeals, along with opening equiries.
Would this be regarded as a COP8 or not ?
Mentions more than one year and looks like a 'catch all'

A letter which opens enquiries into multiple years is definitely a bit suspect.

HMRC cannot open an enquiry into a tax year more than 12 months after the filing date.

Example - tax year 2004/5
Filing date - Jan 2006
Deadline for opening enquiry - Jan 2007

If they want to open an investigation beyond this deadline they would need to specifically cite discovery.

[mrkitchen]

Thanks DR, would an accountant be best placed to advise on these queries or someone like FRP advisory ?

[DonkeyRhubarb]

Thanks DR, would an accountant be best placed to advise on these queries or someone like FRP advisory ?

An accountant.

[elpinar]

ahh... is that the only time they cite discovery - when they were late - hence if you have discovery = late filing

i had a few closure notices with a couple of discoverys and mont p immediatley wrote saying they didnt think the discovery was valid ... not sure whatever happened with that one ... didnt realise it was so vital --- guess i better check

A letter which opens enquiries into multiple years is definitely a bit suspect.

HMRC cannot open an enquiry into a tax year more than 12 months after the filing date.

Example - tax year 2004/5
Filing date - Jan 2006
Deadline for opening enquiry - Jan 2007

If they want to open an investigation beyond this deadline they would need to specifically cite discovery.

[DonkeyRhubarb]

ahh... is that the only time they cite discovery - when they were late - hence if you have discovery = late filing

Discovery is when they are late. (Nothing to do with late filing)

[elpinar]

sorry - i meant that
so discovery is their get out of jail card for when they missed the boat

Discovery is when they are late. (Nothing to do with late filing)

[Scotty15]

PM

Discovery is when they are late. (Nothing to do with late filing)

Hi DR,

Could you PM me, some info to pass on?

Thanks