APN representation grounds

[webberg]

i have only ever had 2 letters from HMRC (apart from the settlement opportunity letters. Both letters are for consecative years 05/06 & 06/07 and the only ref on these letters do not include the characters: 9A TMA 1970.
they are something like:
912/COMP4/7XXXXXX81X/PRC(B)/XXX

How can i tell if the year is open for adjustment? Are these letters the enquiry notices you mention?
(the content of the letters look like a template as both years are worded exactly the same

"I am writing to tell you that i intend to enquire into this return. Each year we enquire into some tax returns to check they they are correct, or because we need further information to understand the figures.....bla bla bla".)

Looks like a compliance check = open.

PM them to me.

[Underbase]

What about incorrect Penalties?

What about, if I have seen two APN's that have the incorrect Penalty schedule (eg not the one in the legislation?) Surely this is a procedure problem and therefore can be represented against? At least forcing them to reissue?

[neil99]

At the risk of upsetting those who favour a different approach to APN, I've put together a (short) list of grounds for a representation against an APN.

My accountant has written to my local tax office asking for copies of the letter sent :

"I am unsure which years HMRC may have issued section 9A TMA 1970 notices for and whether they remain unresolved. Please advise which years remain open and forward copies of the relevant notices."

(thanks webberg for the wording)

That was 6 weeks ago and no response. I've not had any of the above notices sent to me or my accountant since 2009 that I recall or have! I left the schemes in 2008.

So still waiting! Would 9A TMA 1970 notices go to my accountant as well as me ?

Do you see any advantage in asking HMRC for settlement calculations yet ?

BTW there are a few of us in this confusing situation where we need some hand holding and are not getting specific help from scheme providers on chasing up these matters.

I've exhanged a few messages with folks here and they've been saying 'find a tax advisor'. I've called the IPSE tax people and they suggested following up the settlement route. But I've been advised that the settlement office won't have specific proof of the 9A TMA 1970 notices being actually sent! So stuck in limbo until and if APNs land.

[neil99]

At the risk of upsetting those who favour a different approach to APN, I've put together a (short) list of grounds for a representation against an APN.


There are firms out there who will do this sort of delaying tactic for a fee. The going rate appears to be 0.1% of the APN value per month of delay.

Where your provider is dust, feel free to select from the above and construct your own rep. This is also free.

Where you feel you want help, don't pay through the nose. The values above are where the market is.

Which firms are offering this ? A list would be really useful.

[chr16v]

My accountant has written to my local tax office asking for copies of the letter sent :

"I am unsure which years HMRC may have issued section 9A TMA 1970 notices for and whether they remain unresolved. Please advise which years remain open and forward copies of the relevant notices."

Do you see any advantage in asking HMRC for settlement calculations yet ?

I think there is no harm in requesting a calculation (i have) because one of the benefits is they will send copies of the inquiry letters (on file) they would have sent you and this will answer your question about which years...

[neil99]

I think there is no harm in requesting a calculation (i have) because one of the benefits is they will send copies of the inquiry letters (on file) they would have sent you and this will answer your question about which years...

Ahh. That's news to me. Did they send the copies to you ? Anyone else ?

[chr16v]

Ahh. That's news to me. Did they send the copies to you ? Anyone else ?

I asked for the settlement calculation over the phone to at least know what numbers they were talking about. Bundled with their postal reply they sent the enquiry letters relating to 05/06 & 06/07 which matched my 2 years using an EBT.

[squirrel]

they sent the enquiry letters relating to 05/06 & 06/07 which matched my 2 years using an EBT.

I'm sure you've been through this already but are they copies of letters that HMRC sent you back in 2008 / 2009 or are these letters you've never seen before but just happen to coincide with the dates they have conveniently found on your tax returns?

[chr16v]

I'm sure you've been through this already but are they copies of letters that HMRC sent you back in 2008 / 2009 or are these letters you've never seen before but just happen to coincide with the dates they have conveniently found on your tax returns?

Yes, they were copies of the only 2 letters i have ever had from HMRC relating to this fiasco. one for each of those years.
I have the origional letters locked away and HMRC did not attach anything else to the settlement calculation letter, so i had no surprises in terms of which years were under inquiry.

[neil99]

Yes, they were copies of the only 2 letters i have ever had from HMRC relating to this fiasco. one for each of those years.
I have the origional letters locked away and HMRC did not attach anything else to the settlement calculation letter, so i had no surprises in terms of which years were under inquiry.

I Called the settlement line about 2 months ago and asked for my calculations. Nothing has come through. I'll fill in the form they have and try it that way.