Reading differing numbers but for EBT based self assessment enquiries how far back can HMRC go ? Is it 4 or 6 years ?
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No one ?
Even the HMRC website is ambiguous...no surprise there.
Also seems to be a confusion around when the period where they can chase starts and ends. I would assume it would be 4/6 years from the end of the tax year and not the calendar year ? -
Originally posted by topgazza View PostNo one ?
Even the HMRC website is ambiguous...no surprise there.
Also seems to be a confusion around when the period where they can chase starts and ends. I would assume it would be 4/6 years from the end of the tax year and not the calendar year ?
If they have failed to open an enquiry, then they can raise a discovery assessment within 4 years of the end of the tax year. Space does not permit a discussion of "discovery" here, but the threads have some keen observations.
Where HMRC consider that some deliberate act has prevented an enquiry being opened or the raising of an assessment within 4 years, then an assessment within 6 years of the end of the tax year can be raised. That adds a further layer of controversial analysis. (I've not seen any evidence that HMRC has used this time limit).
Where fraud is in point, then a 20 year limit applies.
Hope this helpsBest Forum Adviser & Forum Personality of the Year 2018.
(No, me neither).Comment
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As always you are a great help.... as are many others here. Thank you for a as clear explanation as I could have hoped for.
So, effectively 2010/11 deadline for discovery is gone and next one is 2011/12 which is April 2016...interestingLast edited by topgazza; 5 November 2015, 09:56.Comment
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Originally posted by topgazza View PostAs always you are a great help.... as are many others here. Thank you for a as clear explanation as I could have hoped for.
So, effectively 2010/11 deadline for discovery is gone and next one is 2011/12 which is April 2016...interesting
HMRC is currently engaged in a large scale exercise to make sure that 11/12 is properly enquired into or a discovery assessment is made before 5/4/16.
Nothing is going to deflect that juggernaut.
However, people will escape from its path.Best Forum Adviser & Forum Personality of the Year 2018.
(No, me neither).Comment
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Originally posted by topgazza View PostIts like a series of The Walking Dead.....
I believe there are different time periods for PAYE (4 years) via Reg 80 etc and NI (discovery assessment - protected County Court Claim) - six years.
Please confirm.Comment
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So the law I believe was changed 2010/2011 around EBT's, so do the retrospective rules apply pre this date. Very grey area and the following link would suggest not.
https://www.liberty-human-rights.org...nt-without-lawComment
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Originally posted by Not Losing Any Sleep View PostWebberg
I believe there are different time periods for PAYE (4 years) via Reg 80 etc and NI (discovery assessment - protected County Court Claim) - six years.
Please confirm.Best Forum Adviser & Forum Personality of the Year 2018.
(No, me neither).Comment
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Originally posted by Nissan07 View PostSo the law I believe was changed 2010/2011 around EBT's, so do the retrospective rules apply pre this date. Very grey area and the following link would suggest not.
https://www.liberty-human-rights.org...nt-without-law
Not entirely clear by what you mean with "retrospective rules"?Best Forum Adviser & Forum Personality of the Year 2018.
(No, me neither).Comment
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