In Dec 23 I received a number of APNs for previous years. I made representations regarding these APNs on HMRC not following the correct process and also factually incorrect information within the APN. I recently received a response from HMRC stating that a case worker will be reviewing my representations however this will take sometime. Has anyone else have experience of how long ‘sometime’ will be 1 week, 1 month, 1 year or never?
- 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!
Response time for representations against APN
Collapse
X
-
-
I've had outstanding APns for over 12 years. From time to time I get statements demanding I pay them, and have had calls from HMRC Debt Management team which are really an outsourced private debt collector who try intimidation and bullying but clearly have no legal powers. I just tell them to put everything in writing and they disappear. -
I've been advised in a different thread that open years/queries have no time limits for HMRC.Originally posted by porrker View PostIn Dec 23 I received a number of APNs for previous years. I made representations regarding these APNs on HMRC not following the correct process and also factually incorrect information within the APN. I recently received a response from HMRC stating that a case worker will be reviewing my representations however this will take sometime. Has anyone else have experience of how long ‘sometime’ will be 1 week, 1 month, 1 year or never?
What do the APN's relate to? Presumably loans. The key question is what years do they relate to? HMRC do have fixed time limits that they have to work to, if they want to open an enquiry, but those limits are based on when they were made aware of the full information (and that the information is accurate and complete). I assume they're not EBT loans which seemed to stop after the end of 2010, and are instead the straight forward loans promoted by schemes after that date, which weren't notified on Tax Returns, but are (in principle) "caught" by the Loan Charge Act. How did HMRC become aware of your loans and when? It does sound like your case is one that merits a professional advisor.Comment
- Home
- News & Features
- First Timers
- IR35 / S660 / BN66
- Employee Benefit Trusts
- Agency Workers Regulations
- MSC Legislation
- Limited Companies
- Dividends
- Umbrella Company
- VAT / Flat Rate VAT
- Job News & Guides
- Money News & Guides
- Guide to Contracts
- Successful Contracting
- Contracting Overseas
- Contractor Calculators
- MVL
- Contractor Expenses
Advertisers
Contractor Services
CUK News
- Should a new limited company not making much money pay a salary/dividend? Feb 13 08:43
- Blocking the 2025 Loan Charge settlement opportunity from being a genuine opportunity is… HMRC Feb 12 07:41
- How a buyer’s market in UK property for 2026 is contractors’ double-edge sword Feb 11 07:12
- Why PAYE overcharging by HMRC is every contractor’s problem Feb 10 06:26
- Government unveils ‘Umbrella Company Regulations consultation’ Feb 9 05:55
- JSL rules ‘are HMRC’s way to make contractor umbrella company clients give a sh*t where their money goes’ Feb 8 07:42
- Contractors warned over HMRC charging £3.5 billion too much Feb 6 03:18
- Statutory Sick Pay (SSP) for umbrella company contractors: an April 2026 explainer Feb 5 07:19
- IR35: IT contractors ‘most concerned about off-payroll working rules’ Feb 4 07:11
- Labour’s near-silence on its employment status shakeup is telling, and disappointing Feb 3 07:47

Comment