Pre-2010 - Guidance Please

[AussieChris]

Hi All,

First time poster, please be kind.

I have loans that HMRC suggested were part of their investigations for a single year Pre 2010 and since then (like so many of you) I have been cajoled and confused with lots of conflicting information. Following the review, I know that the LC no longer applies to the enquiry but I wanted to clarify a few things:

1) Would I no longer have a tax liability with HMRC for that year in question?
2) If I paid an APN towards the alleged liability in Jan 2016 (following letters RE: Loan Charge), am I entitled to request a refund of this APN given 1 above?
3) If that is the case, should HRMC have written to me to let me know I was entitled to claim this back before any deadline?

Note any letter that HMRC sent would take anywhere between 3 and 6 months to get to Australia (assuming it was sent via Raven), therefore I regularly missed any and all deadlines set out.

The amounts aren't huge but I was about to make a payment for the remainder of the costs (not taking into account any interest, HMRC feels is applicable).

Rough Numbers:

HMRCs View of Tax owed (Pre 2010) - 9k
Less a payment I made in 2016 - 6.5k

I was going to pay the delta of 2.5k but thought I would check on here before I close it out.

Anybody in the same boat?

Regards

AC

[DealorNoDeal]

If HMRC raised an enquiry or assessment for the year, which they must have done to issue an APN, then the year remains in dispute. The fact that the year is now out of scope of the loan charge has no bearing on the open dispute.

Settling the year would resolve it but you would need to pay the extra on top of the APN you've already paid.

[DealorNoDeal]

This is not advice.

If it was me I'd probably forget about it. HMRC could ask the ATO for assistance collecting it but I'm not sure they'd bother for 2.5k.

I certainly wouldn't lose any sleep over it.