Protected Years

[Not Losing Any Sleep]

For a company loan scheme, do HMRC simply need a "simple check of company tax return....". or do they also need Reg 80s, Sect 8 & sect 9 enquiry notices. I ask because they can't find the Reg80s, sect 8 & 9s.

[webberg]

For a company loan scheme, do HMRC simply need a "simple check of company tax return....". or do they also need Reg 80s, Sect 8 & sect 9 enquiry notices. I ask because they can't find the Reg80s, sect 8 & 9s.

If it's a check on a company return, it should say section 12 TMA (from memory - I'm not near my text books).

If it does, then there is an open enquiry.

Reg 80 is a PAYE assessment.

Section 8 in this context means perhaps an NIC advice?

Section 9 - not sure - but 9A is a personal enquiry.

[Not Losing Any Sleep]

If it's a check on a company return, it should say section 12 TMA (from memory - I'm not near my text books).

If it does, then there is an open enquiry.

Reg 80 is a PAYE assessment.

Section 8 in this context means perhaps an NIC advice?

Section 9 - not sure - but 9A is a personal enquiry.

Many Thanks Webberg. My "check of company tax returns are all under Paragraph 24(1), schedule 18 of the Finanance Act 1998. Sorry, one more question: If for example my year end was 28/09/2010 and I filed my accounts on time, how long do they have to issue the "check of accounts".
Much appreciated.