How Far Back

[topgazza]

Reading differing numbers but for EBT based self assessment enquiries how far back can HMRC go ? Is it 4 or 6 years ?

[topgazza]

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 ?

[webberg]

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 ?

HMRC must open an enquiry into a particular tax year within 12 months of either the last return filing date or 12 months of return submission (depending upon year). If they do, then they can take their own sweet time about closing that enquiry.

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 helps

[topgazza]

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...interesting

[webberg]

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...interesting

Exactly.

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.

[topgazza]

Its like a series of The Walking Dead.....

[Not Losing Any Sleep]

Its like a series of The Walking Dead.....

Webberg

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.

[Nissan07]

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-law

[webberg]

Webberg

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.

Yes, PAYE determinations have a shorter period to be made in because they are based on secondary legislation.

[webberg]

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-law

Changed in December 2010.

Not entirely clear by what you mean with "retrospective rules"?