APNs Imminent - your help needed

[SantaClaus]

No doubt some of you have already heard, HMRC are planning to send out all 43,000 APNs within 18 months:

'Thousands' of pay-up tax notices to hit doormats - 12 Sep 2014 - Accountancy Age

NTRT would really like to see the format of an APN as soon as anyone receives one

Once we get sight of an APN, we will be able to examine the format and get legal advice.

Anyone who receives an APN, we would be extremely grateful if you could forward a redacted version to admin at notoretrotax.org.uk address.

Many thanks

Santa

Cojak: would you be able to make this a sticky thread? Thanks

[Rob79]

No doubt some of you have already heard, HMRC are planning to send out all 43,000 APNs within 18 months:

'Thousands' of pay-up tax notices to hit doormats - 12 Sep 2014 - Accountancy Age

NTRT would really like to see the format of an APN as soon as anyone receives one

Once we get sight of an APN, we will be able to examine the format and get legal advice.

Anyone who receives an APN, we would be extremely grateful if you could forward a redacted version to admin at notoretrotax.org.uk address.

Many thanks

Santa

Cojak: would you be able to make this a sticky thread? Thanks

Late last week and at the weekend, many members of a film based investment scheme/tax scheme [delete as your view allows] received letters warning them that APN's would be issued within 2 weeks.

I would therefore anticipate actual APN's being available from say 26th/27th September.

These are likely to be dated 22nd/23rd but as HMRC sends post second class and always likes to have demands arrive at a weekend, Friday/Saturday receipt is likely.

It is very probable that I will have sight of the early versions within a few hours of receipt. The extent to which I would be able to share even a redacted copy may be limited but if I can, I will make something available. Perhaps we would PM to arrange this and decide upon whether releasing a copy onto these threads would be possible.

(If I can, I will get a copy onto the forum as once the style/format/content is known hopefully some of the fear/worry/frustration these APN's will inevitably cause, can be mitigated by understanding them.)

[DonkeyRhubarb]

So much for Lin Homer's pledge to the Treasury Committee that they would only issue APNs in cases where a tribunal decision had gone in their favour.

HMRC are now briefing journalists that they aim to ramp up to 2500/month by the end of this year and have issued all 43,000 within 18 months.

[Vegas]

So much for Lin Homer's pledge to the Treasury Committee that they would only issue APNs in cases where a tribunal decision had gone in their favour.

HMRC are now briefing journalists that they aim to ramp up to 2500/month by the end of this year and have issued all 43,000 within 18 months.

Lying cnuts. I hope the legal challenges come thick and fast.

[SantaClaus]

Late last week and at the weekend, many members of a film based investment scheme/tax scheme [delete as your view allows] received letters warning them that APN's would be issued within 2 weeks.

I would therefore anticipate actual APN's being available from say 26th/27th September.

These are likely to be dated 22nd/23rd but as HMRC sends post second class and always likes to have demands arrive at a weekend, Friday/Saturday receipt is likely.

It is very probable that I will have sight of the early versions within a few hours of receipt. The extent to which I would be able to share even a redacted copy may be limited but if I can, I will make something available. Perhaps we would PM to arrange this and decide upon whether releasing a copy onto these threads would be possible.

(If I can, I will get a copy onto the forum as once the style/format/content is known hopefully some of the fear/worry/frustration these APN's will inevitably cause, can be mitigated by understanding them.)

Thanks for that Rob. Completely agree that by publicising the wording of an APN, it will allay some fears. It will also give us a head start on how best to deal with it, before the proverbial tulip hits the fan.

Feel free to PM me or contact NTRT.

[Rob79]

So much for Lin Homer's pledge to the Treasury Committee that they would only issue APNs in cases where a tribunal decision had gone in their favour.

HMRC are now briefing journalists that they aim to ramp up to 2500/month by the end of this year and have issued all 43,000 within 18 months.

The HMRC declared plan, prior to Homer's grilling, was to issue all 43,000 APN's in 18 months. At a late stage this was changed to 20 months. It's arguable (and I'm not defending HMRC here) that they are executing exactly what they said they would do.

Homer's statement/pledge/promise came AFTER the published material and in the middle of a very confused section that covered both FN's and APN's. My personal opinion is that she became confused between the two.

I do not expect HMRC to abide by Homer's statement. I do not expect Homer to issue a correcting statement, nor an apology.

[BrilloPad]

I hope the legal challenges come thick and fast.

+1. I am surprised there has been no JR yet.

[centurian]

+1. I am surprised there has been no JR yet.

I could be wrong, but I don't think you can challenge a new law - until the government actually tries to make use of it

Which would be the thud of an APN hitting a doormat...

And even then, I think the challenge has to come from someone who has received an APN, not those still due to get one.

So it will be a case of waiting until an APN arrives for a user in a scheme intending to fight - which probably won't take too long - I just don't think HMRC are clever enough to work out which users don't have the backing behind them.

[BrilloPad]

I could be wrong, but I don't think you can challenge a new law - until the government actually tries to make use of it

Which would be the thud of an APN hitting a doormat...

And even then, I think the challenge has to come from someone who has received an APN, not those still due to get one.

So it will be a case of waiting until an APN arrives for a user in a scheme intending to fight - which probably won't take too long - I just don't think HMRC are clever enough to work out which users don't have the backing behind them.

MP fought S58 when it became law. And it still has not been used yet - it won't be used until the FTTT.

[centurian]

MP fought S58 when it became law. And it still has not been used yet - it won't be used until the FTTT.

Surely when HMRC issued Huitson a CN (back in 200x) would be the usage of s58.

The FTTT is Huitson's legal appeal against the CN - though not against the law itself

I don't think you can appeal against a law being there - only the attempting usage of it. But I have to concede, I'm not 100% sure on that point