APN representation grounds

[Underbase]

Did anyone have an idea on this?

I am nearing the time I need to pay, so I was thinking of writing a letter saying that the penalties are incorrect, did anyone have any thoughts on this?

[LandRover]

I am nearing the time I need to pay, so I was thinking of writing a letter saying that the penalties are incorrect, did anyone have any thoughts on this?

Look back at post #25 and item 2.

Request a calculation of the APN demand if you think it's incorrect.

[Underbase]

Look back at post #25 and item 2.

Request a calculation of the APN demand if you think it's incorrect.

My point was for this that I thought the penalties procedure is incorrect then I could appeal it. I will probably just chance it anyway.

[MercladUK]

Asking HMRC to evidence their discovery assessment.

What exactly does this mean?

[webberg]

Asking HMRC to evidence their discovery assessment.

What exactly does this mean?

HMRC has to

a) tell you that a discovery assessment under the provisions of sec 29 TMA 1970 is to be issued. This is usually a letter and HMRC has to prove that it was posted.

b) they make an assessment. In days of yore this was a paper form with a liability. under SA it's likely to be a statement and a liability appearing for a particular year.

c) they have to give you the ability to appeal it. If you had an assessment and appealed it, you can see it on your HMRC account.

You need ALL of the above.

If HMRC stumble on (a) chances are they're now too late.

[MrMaggieMay]

May I ask for some advise on my particular situation. I have recieved two APNs recently for two consecutive tax years. I am going through the process of getting my tax returns but it would appear that HMRC have quoted an incorrect scheme provider reference. The scheme reference number seems to relate to a scheme I never had any involvement with. I was however involved with a similar scheme for those tax years.

What could I expect as a best/worst case outcome?

I am thinking;

Worst case - APN withdrawn, new amended APN recieved some time later?
Best case - APN withdrawn, ?

[DonkeyRhubarb]

May I ask for some advise on my particular situation. I have recieved two APNs recently for two consecutive tax years. I am going through the process of getting my tax returns but it would appear that HMRC have quoted an incorrect scheme provider reference. The scheme reference number seems to relate to a scheme I never had any involvement with. I was however involved with a similar scheme for those tax years.

What could I expect as a best/worst case outcome?

I am thinking;

Worst case - APN withdrawn, new amended APN recieved some time later?
Best case - APN withdrawn, ?

It wouldn't be the deGraaf DTA scheme would it? We've seen quite a few instances where the SRN on the APN doesn't match the one on the tax return.

The wording NTRT have provided our members to send to HMRC for "wrong scheme number" is:

Thank you for your letter dated <insert date> where you include an “Accelerated Payment Notice”. On checking the notice, I find that it refers to a scheme with the Scheme Reference Number <insert scheme reference number (SRN) from APN>.

I did not participate in a scheme with this reference number. As the APN does not comply with section 219(4)(b) of Finance Act 2014, I would be grateful if you could now withdraw it.

At the moment we don't know what effect this will have.

[foobar]

APN representation grounds

When you make the representation to HMRC that the figures are insane and if you do provide the actual loan figures - Surely HMRC are then obliged to reissue the APN with the correct figures?

This article suggests that only 1 in 8 demands are reduced??

APNs bring in £1bn for HMRC | Economia

[webberg]

When you make the representation to HMRC that the figures are insane and if you do provide the actual loan figures - Surely HMRC are then obliged to reissue the APN with the correct figures?

This article suggests that only 1 in 8 demands are reduced??

APNs bring in £1bn for HMRC | Economia

The article is propaganda and based on data from 6 weeks ago and before a lot of contractor representations had made it through the system.

Are HMRC "obliged" to reduce the APN? No. If their best knowledge and belief is that their figure is correct (even if it is based on a multiple of salary) then they are not required to reduce it.

Remember you are not required to supply "better" information, rather HMRC is required to defend their number.

[topgazza]

And I assume they would have to produce facts, such as amount of loan received, PAYE already taken into account and not just "their belief " ? They surely are obliged to reduce it if counter figures are produced such as bank statements etc showing the liability is less ?

The calculation will need to show total amount of "income", less tax free amount for that year and then banding of amounts for taxation 10%, 20% 45% etc ?