Were you in the Montpelier scheme for 2001/2 or 2002/3?

[s684]

Have you received notices from HMRC using s684(7A)(b) ITEPA 2003 to disapply the PAYE rules for these years?

If so, consider writing to your MP. Especially if your MP is a member of the Loan Charge and Taxpayer Fairness APPG. They've already raised general concerns about HMRC's use of s684. HMRC using it retrospectively to target years before the law even existed is a whole different ballgame. (Google "loan charge APPG" for a list of MPs who are members)

If you are leaving it to lawyers/courts to deal with this, don't!

Act now before it's too late.

[s684]

I should probably explain why time is of the essence.

The Hoey case didn't involve 2001/2 or 2002/3. The scheme started several years later.

However, another case is due to be heard very soon, which spans the years 2001/2 to 2007/8. If HMRC win this it will set a precedent which, by default, will cover 2001/2 and 2002/3.

Even if the lawyers in this case flag up 2001/2 and 2002/3 as a "special case", there's no guarantee the courts will agree.

IMO, the best chance of getting these years vacated is to get MPs involved right now.

At the end of the day, it should be for Parliament to decide whether legislation can be used retrospectively, not HMRC!