Settlement Opportunity

[fatpug]

Settlement for enquiry but no APN

I requested a settlement figure for the 2010/2011 year where I had received an APN. HMRC then sent me settlement figures for 2010/2011 and 2009/2010.

Up till then, I hadn't received any correspondance from HMRC regarding the 2009/2010 year.

They are now saying there is an enquiry for the 2009/2010 year. What is likely to happen if I only settle the 2010/11 year? Will they send me an APN for the 2009/2010 year? I thought it was too late for them to do anything regarding the 2009/2010 year.

[DotasScandal]

I requested a settlement figure for the 2010/2011 year where I had received an APN. HMRC then sent me settlement figures for 2010/2011 and 2009/2010.

Up till then, I hadn't received any correspondance from HMRC regarding the 2009/2010 year.

They are now saying there is an enquiry for the 2009/2010 year. What is likely to happen if I only settle the 2010/11 year? Will they send me an APN for the 2009/2010 year? I thought it was too late for them to do anything regarding the 2009/2010 year.

When it comes to the SO, it seems that "registering interest" labels you as a sucker in the eyes of HMRC (), and from that point on they'll try to squeeze from you whatever they think they can get away with (trying to include closed years, etc.)

Their directive is "maximize the amount of tax collected", and they seem to have been given carte blanche by the Government to achieve this - hence these shenanigans and generally thugish behaviour.

We are getting a lot of feedback from guys who are in "talks" re the SO, and what we hear is consistent with what you describe.

Re 09/10, if you do not have an Enquiry / Discovery for that year, then it's too late for them to do anything.

[bstar1]

When it comes to the SO, it seems that "registering interest" labels you as a sucker in the eyes of HMRC (), and from that point on they'll try to squeeze from you whatever they think they can get away with (trying to include closed years, etc.)

Their directive is "maximize the amount of tax collected", and they seem to have been given carte blanche by the Government to achieve this - hence these shenanigans and generally thugish behaviour.

We are getting a lot of feedback from guys who are in "talks" re the SO, and what we hear is consistent with what you describe.

Re 09/10, if you do not have an Enquiry / Discovery for that year, then it's too late for them to do anything.

Agreed..

[Boobetty]

When it comes to the SO, it seems that "registering interest" labels you as a sucker in the eyes of HMRC (), and from that point on they'll try to squeeze from you whatever they think they can get away with (trying to include closed years)

Not so sure about this. When I submitted my 'interest' I deliberately included a year in which I was PAYE and 100% legit and also a year in which I was in a scheme but which HMRC had failed to protect. I did this to check they were paying attention.

When I got a response they had ignored both erroneous years, which left me feeling fairly comfortable that we agree on which years are 'in' and which years are 'safe'.

[AnotherContractor]

Not so sure about this. When I submitted my 'interest' I deliberately included a year in which I was PAYE and 100% legit and also a year in which I was in a scheme but which HMRC had failed to protect. I did this to check they were paying attention.

When I got a response they had ignored both erroneous years, which left me feeling fairly comfortable that we agree on which years are 'in' and which years are 'safe'.

What were the erroneous years ? Thanks

[DotasScandal]

Not so sure about this. When I submitted my 'interest' I deliberately included a year in which I was PAYE and 100% legit and also a year in which I was in a scheme but which HMRC had failed to protect. I did this to check they were paying attention.
When I got a response they had ignored both erroneous years, which left me feeling fairly comfortable that we agree on which years are 'in' and which years are 'safe'.

Interesting. More and more I am thinking that it only depends who at HMRC () handled your SO. As in, one guy will include a closed year, another won't. If they have rules in place, they do no seem to be strictly enforced.
At any rate, anyone who has received a dodgy SO shouldn't be afraid to question it IMO...

[webberg]

Interesting. More and more I am thinking that it only depends who at HMRC () handled your SO. As in, one guy will include a closed year, another won't. If they have rules in place, they do no seem to be strictly enforced.
At any rate, anyone who has received a dodgy SO shouldn't be afraid to question it IMO...

I think rather than the rules are in force but some are better at understanding and following them than others?

[Boobetty]

Yes a fair point, although some form of QA would help ensure a consistent approach. Too much to ask perhaps.

My 'erroneous' years were 2004/5 which was actually a PAYE year but one which I tagged on at the beginning of my spell and 2009/10, the year in which HMRC failed to open an enquiry. This particular tax return was the first time I had ever disclosed an SRN in my tax return so I believe I didn't get a DA for this year following the Charlton/Corfield ruling. It may have been a coincidence however.

[bluemonkey71]

There are lots of examples of years that are not under assessment for some people but open for others.

I think it comes down to pot luck or just bad admin on their part

[LandRover]

There are lots of examples of years that are not under assessment for some people but open for others.

I think it comes down to pot luck or just bad admin on their part

And yet when they do get you, prepare for the worst...

I had first inquiry for 2009-10 2 weeks before cut-off, now I have had another 3 letters for tax 20011-12-13 from 3 different people...so it's not one person who deals with you. I have a bad feeling that once they get one year, it's inevitable you will get all years. Whereas I suspect some lucky people will escape under the radar.