We have recently experienced a number of instances where clients have checked their HMRC account for 2011/12 and found a liability which apparently stems from a discovery assessment.
Upon enquiry, the assessment was supposedly issued between 20th and 22nd January but has not arrived.
That will make an appeal within 30 days potentially difficult.
HMRC has said that they will accept an appeal and postponement based on the HMRC account entry but that's frankly not good enough.
I seriously doubt that an HMRC account entry is sufficient "delivery" of an assessment but any suggestion there will no doubt set a lot of hares running.
You could if you're brave in this situation perhaps say nothing and if the assessment turns up outside the 30 days make a late appeal and if it turns up after April 5th, claim it's too late?
Anyway - CHECK YOUR ACCOUNT
Upon enquiry, the assessment was supposedly issued between 20th and 22nd January but has not arrived.
That will make an appeal within 30 days potentially difficult.
HMRC has said that they will accept an appeal and postponement based on the HMRC account entry but that's frankly not good enough.
I seriously doubt that an HMRC account entry is sufficient "delivery" of an assessment but any suggestion there will no doubt set a lot of hares running.
You could if you're brave in this situation perhaps say nothing and if the assessment turns up outside the 30 days make a late appeal and if it turns up after April 5th, claim it's too late?
Anyway - CHECK YOUR ACCOUNT
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