What an APN looks like

[ads1980]

Does anyone have any insight into the scheme numbers that have been removed?

I was hoping to find mine had been removed but it has not...No surprise I guess but yes, it would be interesting to find out info about the ones that hvae been removed.

[DotasScandal]

https://www.gov.uk/government/public...front-payments.

Unfortunately, HMRC have been as economical with the truth on how and when and APN can apply as many of the promoters you used originally were with the consequences.

When you can't trust those responsible for administering the system, is rather destroys your faith in fairness, which we're told is the "core principle" of our tax system.

QUIS CUSTODIET IPSOS CUSTODES?

As long as the people are cool with it and say nothing....like good little sheeple.... why would our overlords change their strategy?
So far, they have been exceptionally successful grabbing more and more power, using only plain old "divide&conquer" tactics, over and over again ("tax dodgers" VS "honest citizens", "celebs" VS "common people", etc.).
Completely unsophisticated method, but as devastatingly effective as it's always been.

[convict]

"One of them is a number imposed by HMRC rather than applied for by the promoter."

And one of my fears materializes. HMRC will now add schemes in carte-blanche so that they are caught under APN.

[roadstar]

APN available to view at

https://docs.google.com/file/d/0B1z2...p=docslist_api

Thanks for sharing!!!

[Rob79]

"One of them is a number imposed by HMRC rather than applied for by the promoter."

And one of my fears materializes. HMRC will now add schemes in carte-blanche so that they are caught under APN.

This is not new. HMRC has always had this power.

There is a priority for those who are obliged to disclose. This starts with the designer and (usually) promoter of the scheme. Then intermediaries who market it, then advisers to the scheme, then users of the scheme and finally HMRC. The rules here have evolved over the years with advisers and users being added to the list more recently, but HMRC has always maintained that the rules mean that a scheme that is DISCLOSABLE has to have a SRN.

Therefore if a scheme is DISCLOSABLE but not DISCLOSED, it should still have an SRN.

Also means that somebody probably gets a penalty.

A lot of overseas based schemes used to have no UK promoter/adviser/intermediary in theory and therefore UK resident users would be liable to disclose. Failure to do so = penalty. I've not seen HMRC chasing such penalties so far, but who knows?

[Willy Wicket]

Tax avoidance

What always boils my blood, is when "Good Honest Tax paying citizens" criticise tax avoidance schemes.
It is NOT tax evasion. That is a totally different game.
Tax avoidance does not make someone a bad person or even a dodgy person.
Is not the use of ISA's Tax avoidance? is not the transferring of assets before someone dies a method of tax avoidance?
I would suspect that all "Good honest Tax paying citizens" would find the use of these methods perfectly acceptable to themselves?

[K12AN]

APN figures used?

My disputed amount was so inflated that I sent HMRC proof (statements etc) to show this and they revised the figure accordingly and gave me a final settlement amount. So, the disputed amount and the settlement amount are now two different figures.

When the APN is issued next month - will the be for the disputed amount or for the settlement amount?

Any ideas?

[K12AN]

APN figures used?

My disputed amount was so inflated that I sent HMRC proof (statements etc) to show this and they revised the figure accordingly and gave me a final settlement amount. So, the disputed amount and the settlement amount are now two different figures.

When the APN is issued next month - will the be for the disputed amount or for the settlement amount?

Any ideas?

[MrsB1974]

DOTAS?

Hi - apologies if this has been covered elsewhere (feel free to point me in the right direction) but how do I find out my scheme's DOTAS number? Thanks

[DonkeyRhubarb]

Hi - apologies if this has been covered elsewhere (feel free to point me in the right direction) but how do I find out my scheme's DOTAS number? Thanks

If the scheme was registered, the number should have been entered in the designated box on your tax return.

The only other way to find out is to contact the scheme provider.