Originally posted by webberg
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Montpelier DTA scheme bulletin
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Originally posted by BrilloPad View PostEither way, it is criminal fraud. I hope HMRC people like prison food.
You can be fired from the Civil Service for fiddling expenses or cheating on your flexitime sheets, but rewarded for ignoring taxpayers, ignoring Government policy and ignorance of the legal code you are entrusted to operate.
Broken system.Best Forum Adviser & Forum Personality of the Year 2018.
(No, me neither).Comment
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The tax affair that keeps on giving
FFS, I honestly thought I was at the end of this...
My APNs arrived at the end of 2016, and my liability stemmed from two tax years ending in Apr 2007.
I notice now that some of the APNs relate to Class 4 NICs (no mention of any other class on the notices).
Are we saying here that, owing to the Limitation Act, that I had no duty to pay the Class 4 NIC element of the APNs? The question is, at what point does the liability clock start and finish? I presume the start is when the liabilties arose in 2006 and 2007 - but when did the clock stop? When the APNs arrived in 2016? Or when HMRC first started objections to the Montpelier scheme?
Any advice appreciated, many thanks.Comment
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Originally posted by phileds View PostFFS, I honestly thought I was at the end of this...
My APNs arrived at the end of 2016, and my liability stemmed from two tax years ending in Apr 2007.
I notice now that some of the APNs relate to Class 4 NICs (no mention of any other class on the notices).
Are we saying here that, owing to the Limitation Act, that I had no duty to pay the Class 4 NIC element of the APNs? The question is, at what point does the liability clock start and finish? I presume the start is when the liabilties arose in 2006 and 2007 - but when did the clock stop? When the APNs arrived in 2016? Or when HMRC first started objections to the Montpelier scheme?
Any advice appreciated, many thanks.Comment
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Originally posted by phileds View PostFFS, I honestly thought I was at the end of this...
My APNs arrived at the end of 2016, and my liability stemmed from two tax years ending in Apr 2007.
I notice now that some of the APNs relate to Class 4 NICs (no mention of any other class on the notices).
Are we saying here that, owing to the Limitation Act, that I had no duty to pay the Class 4 NIC element of the APNs? The question is, at what point does the liability clock start and finish? I presume the start is when the liabilties arose in 2006 and 2007 - but when did the clock stop? When the APNs arrived in 2016? Or when HMRC first started objections to the Montpelier scheme?
Any advice appreciated, many thanks.
An APN is just a payment on account.Best Forum Adviser & Forum Personality of the Year 2018.
(No, me neither).Comment
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The reference is
https://www.gov.uk/hmrc-internal-man...ing/dmbm527130
Calculation of six year limit
Earnings paid to 30 June 2005:
date due for payment of NIC to HM Revenue & Customs by 19 July 2005
six year period starts 20 July 2005
six year period ends 19 July 2011
NICs time barred from 20 July 2011.
The last year HMRC can collect tax is year 2009/10 - tax paid Jan 31 2011 so 6 year time limit expired Jan 31st 2017. HMRC cannot enforce NICS on any of the DTA tax years 2001/2 to 2007/8 because they are out of time.
HMRC are time-barred from collecting any Class IV NICS before tax year 2009/10
Letters stating NICS must be paid i.e. enforcing an unenforceable debt came from the HMRC SO and ignorance of the law is not an excuse. THIS IS CRIMINAL.Comment
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Would it make any difference that I paid the APNs? It didn't appear there was any choice - one HMRC letter says my papers "had been referred to HMRC to settle the appeals" - and part of the deal (as far as I was aware at the time) was that I had to withdraw my appeal. It's that word - "settle" - which is worrying.
Follower Notices requiring me to "relinquish my advantage" by taking "Corrective Action" were issued in 2016. Again there appeared to be no choice in this, as missing the deadline would have meant paying a penalty.
Wouldn't mind some advice/help on what to write to them if possible.Comment
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For those of you who have yet to pay your APNs / agree to a Corrective Action....
Do NOT pay the National Insurance Contribution part of any APN without reading the above posts first. Get advice.
HMRC are very aware that NICs are subject to the Limitation Act 2008. I heard as much from one of their staff in a recent telephone call. And, from previous posts above and in other threads, it appears there has been some success in invoking the Act to not pay out-of-time contributions.
Once HMRC have your money in their account, you will have a merry dance to get it back, even if it was rightfully yours. You should raise an objection, based on the Limitation Act 2008, to any APN or Corrective Action relating to National Insurance contributions (whatever class they are) before handing over any payment.
You should bear in mind any time limits, fines or other punitive action HMRC may threaten, but AFAIK (and I am not a lawyer....) you can object to an APN.
Worst case, HMRC will refute the objection, but at least it will signal that you are not handing over the payment willingly, and might leave a door open for a later objection to the payment. Best case, you don't pay thousands in out-of-time NICs.
The more expert among you, please feel free to correct any assumptions I have gotten wrong in the above.Comment
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I need help to get back NIC
I am new to posting on these forums but have kept an eye on them for a while. I was with Montpelier for two years in the early 2000s. I settled with HMRC after the FNs and APNs and have tried to reclaim the class 4 NICs that the HMRC never asked for within the first 6 years so they should be out of scope based on the Limitations ACt of 1980. However, HMRC appear not the understand my claim and say the APNs were sent correctly - which I assume means the two APNs I got for the two years of NICs. If anyone can help to get back the NICs please let me know how. I probably do not have pm access as just joined today - could admin arrange this for me?Comment
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