Regulation 80 demand - what if its wrong???

[basilspinone]

so imagine you have a regulation 80 demand for PAYE against loans from a trust......

what if the demand is wrong? and I don't mean the calculation of what HMRC think you should pay.....

what if something fundamental like the company name or a reference is wrong/spelled wrong etc

does that make the whole thing null and void? can the demand be rejected outright?

[GreenMirror]

You can appeal it - though HMRC will re-issue it.

[DaveB]

I think what the OP is trying to get at is, can they just ignore it?

Short answer is no. Unless it is completely and obviously wrong you are expected to realise it is actually intended for you as the recipient. If it came to court the test would be whether any reasonable person could be expected understand who it was intended for despite any typos or miss spellings.

[basilspinone]

appeal what though. the demand is addressed to another company as its spelled wrong

[DaveB]

appeal what though. the demand is addressed to another company as its spelled wrong

See the post immediately above

[GreenMirror]

appeal what though. the demand is addressed to another company as its spelled wrong

HMRC post is assumed to be delivered 4 days after it is sent. The wrong spelling will enable you to appeal which will buy more time. However it will be re-issued.

I think what the OP is trying to get at is, can they just ignore it?

Short answer is no. Unless it is completely and obviously wrong you are expected to realise it is actually intended for you as the recipient. If it came to court the test would be whether any reasonable person could be expected understand who it was intended for despite any typos or miss spellings.

this!

[WTFH]

appeal what though. the demand is addressed to another company as its spelled wrong

If it's to "another company" then how do you know it is "spelled wrong"?

It's almost like you're deliberately hiding behind a in the hope of getting an answer that will suit you.

So, if there is a spelling mistake and the paperwork has come from HMRC, is that same spelling mistake on the Companies House record? If you recognise the company name well enough to know it is spelled wrong, before you start thinking about ignoring it, maybe you'd better check where that mistake came from. Perhaps the tax has been paid, but assigned to one spelling of (your) business, then your accountant has filed something with a different spelling and HMRC see it as two different entities.

[webberg]

Generally minor mistakes will be ignored so long as the intent and purpose is clear.

In most instances, a Reg 80 is copied to the individual to whom the payments were made as the assumption is that failure of the employer to pay will result in a transfer of liability.

Certainly those we have seen, give the individual the ability to appeal.