• Visitors can check out the Forum FAQ by clicking this link. You have to register before you can post: click the REGISTER link above to proceed. To start viewing messages, select the forum that you want to visit from the selection below. View our Forum Privacy Policy.
  • Want to receive the latest contracting news and advice straight to your inbox? Sign up to the ContractorUK newsletter here. Every sign up will also be entered into a draw to WIN £100 Amazon vouchers!

Montpelier DTA scheme bulletin

Collapse
X
  •  
  • Filter
  • Time
  • Show
Clear All
new posts

    Originally posted by webberg View Post
    In my view this is more cock up than conspiracy.

    A sad reflection that the tax knowledge in HMRC is declining at a horrifying rate and blind obedience to process and procedure is what we get.
    Either way, it is criminal fraud. I hope HMRC people like prison food.

    Comment


      Originally posted by BrilloPad View Post
      Either way, it is criminal fraud. I hope HMRC people like prison food.
      Think you'll find that prosecuting Civil Servants is very difficult. Going after the senior Civil Servants executing Government Policy is even harder. Hence HMRC considers itself untouchable.

      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


        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


          Originally posted by phileds View Post
          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.
          HMRC have 6 years from 2007 to claim. So you can reclaim that money.

          Comment


            Originally posted by phileds View Post
            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.
            Just be aware that an APN is not settlement.

            An APN is just a payment on account.
            Best Forum Adviser & Forum Personality of the Year 2018.

            (No, me neither).

            Comment


              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


                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


                  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


                    What's happening with the NTRT TAA?

                    Has it gone to court yet?

                    Comment


                      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

                      Working...
                      X