APN representation grounds

[LandRover]

Thanks webberg. Your advice as always is sensible and well grounded and appreciated.
Question. I'd like to contact WTT to discuss, if I did who would I be speaking with. I've followed you on this forum for sometime and it would be good if it was you.

Join BIG GROUP WTT Big Group

or WTT Consulting | Tax Enquiry Specialists | London

[dmuk]

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.

These are NOT looking at the success/failure of a JR which is an entirely separate issue.

..

Has anyone has success with making representation? What was the result?
What happens if you do not receive a response / revised settlement date within the 90 days? Do you pay to avoid penalties or don't pay? How is a revised payment date communicated?

I am preparing a representation based on a few points but primarily value. The calculation has been based on multiplying a figure supplied on a historical SA.

"The adjustment figure has been arrived by multiplying the PAYE figure from <XYZ> as per the SA return for 20XX, which is £XXX (£XXX x X = £YYY). An amount of £ZZZ has been removed from the calculation so the final adjustment figure reflects the cash equivalent figure of beneficial loans received as declared in your 20XX tax return."

[DotasScandal]

Has anyone has success with making representation? What was the result?
What happens if you do not receive a response / revised settlement date within the 90 days? Do you pay to avoid penalties or don't pay? How is a revised payment date communicated?

That's not how it works. Did you eve read what you've been sent?
You make a representation, and your APN is put on hold while they consider it. It might take anything from 1 week to 6 months.
Following representation, either HMRC withdraws your APN or corrects the value. If the latter, you'll be given an updated deadline to pay.
You don't pay anything while your representation is being considered.

[DotasScandal]

I am preparing a representation based on a few points but primarily value. The calculation has been based on multiplying a figure supplied on a historical SA.

You're new at this, it seems?
Just so you know, this is standard procedure from HMRC to "maximize the amount of tax collected". They've been doing this for two years.

[dmuk]

That's not how it works. Did you eve read what you've been sent?
You make a representation, and your APN is put on hold while they consider it. It might take anything from 1 week to 6 months.
Following representation, either HMRC withdraws your APN or corrects the value. If the latter, you'll be given an updated deadline to pay.
You don't pay anything while your representation is being considered.

Thanks for the clarity. I was only asking in the context that it appears from others that HMRC do not acknowledge written correspondence for months or at all.

You're new at this, it seems?
Just so you know, this is standard procedure from HMRC to "maximize the amount of tax collected". They've been doing this for two years.

I know I am not alone in that method of calculation. Was just venting in disbelief they were still applying that approach in 2017.

[zal]

I was wondering if someone can help.

I'll be getting a LoR from my provider which I'll send to HMRC. Does that constitute a 'Corrective Action'?

What do I do with the 3 part Form:
Part1: first step-agreeing in writing to relinquish the denied advantage
Part2: second step - notification
Part3: Name& address

I'm confused to say the least. I've no idea what to put for Parts1 & 2.

[DotasScandal]

I was wondering if someone can help.

I'll be getting a LoR from my provider which I'll send to HMRC. Does that constitute a 'Corrective Action'?

What do I do with the 3 part Form:
Part1: first step-agreeing in writing to relinquish the denied advantage
Part2: second step - notification
Part3: Name& address

I'm confused to say the least. I've no idea what to put for Parts1 & 2.

A represenation is not "corrective action".
We don't even know who your provider is...Care to give a bit of context??
And since your provider has provided the LoR, why don't you ask them?

[zal]

A represenation is not "corrective action".
We don't even know who your provider is...Care to give a bit of context??
And since your provider has provided the LoR, why don't you ask them?

Sorry about that.

It's Montpelier.
I'll get my LoR this Friday.

I'll ask them as well but thought to get the thoughts from here. Thanks.

[dmuk]

Some more questions on this thread - apologies if this goes over old ground:

1) Open year challenge - Has anyone had HMRC provide hard evidence of an enquiry notice? Or had HMRC withdraw the APN based on their lack of evidence?

2) DOTAS challenge - Is arguing you had no consent or consultation from you provider going to work in many cases?

3) Value challenge - The APN states if you disagree with the calculations you need to provide a correct figure with an explanation. Someone wrote that the onus is on HMRC to defend their number.
What is deemed adequate evidence to challenge value?

4) The 90 day window - I asked this before but maybe wasn't clear enough in the question. Does HMRC confirm receipt of your representation in writing?
If I sent representation on day 80 and hear nothing from HMRC by day 90 - must I pay my APN amount immediately?

[webberg]

Some more questions on this thread - apologies if this goes over old ground:

1) Open year challenge - Has anyone had HMRC provide hard evidence of an enquiry notice? Or had HMRC withdraw the APN based on their lack of evidence?

2) DOTAS challenge - Is arguing you had no consent or consultation from you provider going to work in many cases?

3) Value challenge - The APN states if you disagree with the calculations you need to provide a correct figure with an explanation. Someone wrote that the onus is on HMRC to defend their number.
What is deemed adequate evidence to challenge value?

4) The 90 day window - I asked this before but maybe wasn't clear enough in the question. Does HMRC confirm receipt of your representation in writing?
If I sent representation on day 80 and hear nothing from HMRC by day 90 - must I pay my APN amount immediately?

1. HMRC withdrew APN's because of lack of notifiability of a scheme. If you have no evidence of an open year ask HMRC to prove their point.

2. No

3. Bank statement, loan statement, P11D value (careful with that one, many are hopelessly inaccurate).

4. No and no. As long as the rep is in then you pay nothing until you hear from HMRC. Do not though try and be clever and send the rep to an address other than the one that issued the APN.