Resisting the APN - how - why - other questions

[LandRover]

Hi - I just received an APN relating to 2005/6. I saw a mention about a 4 year rule on this forum (above) and wondered is someone could provide any details on this?


Many thanks

Look here VAEC1143 - Powers of assessment: VAT assessment powers: The four year rule

and here CH56100 - Assessing Time Limits: Tables of time limits for relevant taxes: Income Tax & Capital Gains Tax

[cazza777]

I too have had an APN for 2011 (Closed period). The APN and re assessment came after the period closed. I have challenged this and HMRC stated they wrote to me in 2012 asking me to confirm that that I needed to confirm my Self assessment DOTAS amounts are correct i.e. claiming there was an open enquiry. They are saying this gives them the right to issue the APN. There was no re assessment made or calculation done or issued prior to April 2015. There was no COP8 notice. I had no right to appeal the revised calculation at the time as it was never issued. This is surely reason for it to fail any justification?

[DotasScandal]

I too have had an APN for 2011 (Closed period). The APN and re assessment came after the period closed. I have challenged this and HMRC stated they wrote to me in 2012 asking me to confirm that that I needed to confirm my Self assessment DOTAS amounts are correct i.e. claiming there was an open enquiry. They are saying this gives them the right to issue the APN. There was no re assessment made or calculation done or issued prior to April 2015. There was no COP8 notice. I had no right to appeal the revised calculation at the time as it was never issued. This is surely reason for it to fail any justification?

Yes. The problem is...it's going to be your word against HMRC's, basically. But there are many others in a similar situation.
Ask on Big Group if you are a member.

[philinlondon]

I too have had an APN for 2011 (Closed period). The APN and re assessment came after the period closed. I have challenged this and HMRC stated they wrote to me in 2012 asking me to confirm that that I needed to confirm my Self assessment DOTAS amounts are correct i.e. claiming there was an open enquiry. They are saying this gives them the right to issue the APN. There was no re assessment made or calculation done or issued prior to April 2015. There was no COP8 notice. I had no right to appeal the revised calculation at the time as it was never issued. This is surely reason for it to fail any justification?

Would you mind sharing what you exactly wrote to HMRC? I too is in the same situration but have yet wrote to them as another member in another private forum had just wrote to them and I wanna see what is his outcome.