HMRC enquiries for EBT schemes through SANZAR

[Living life on the Edge]

I was under the impression that this had been extended to 6 years now. I have just received the letter dated 2 August, 2013

C

Hi,

the time limit depends on whether you are deemed to have been 'careless' in your conduct. Below is from the HMRC website, self-assessment handbook
quote
SALF411 - Enquiries into Tax Returns: time limits for discovery assessments
Section 34(1)

In any case of incomplete disclosure without careless or deliberate conduct the time limit for a discovery assessment is not later than 4 years after the end of the tax year to which it relates.

Section 36(1) and (1A)

In any case involving a loss of tax brought about carelessly, the time limit for making a discovery assessment is not later than 6 years after the end of tax year to which the assessment relates.

unquote

You may wish to seek legal advice as to whether the assessment you have received is enforceable, but bear in mind that you only have 30 days to appeal

cheers

LLOTE

[Shrek77]

I seeked advice from 5/6 different accountants & tax specialists and have been given answers of both 4 & 6 years deadlines .

Hi,

the time limit depends on whether you are deemed to have been 'careless' in your conduct. Below is from the HMRC website, self-assessment handbook
quote
SALF411 - Enquiries into Tax Returns: time limits for discovery assessments
Section 34(1)

In any case of incomplete disclosure without careless or deliberate conduct the time limit for a discovery assessment is not later than 4 years after the end of the tax year to which it relates.

Section 36(1) and (1A)

In any case involving a loss of tax brought about carelessly, the time limit for making a discovery assessment is not later than 6 years after the end of tax year to which the assessment relates.

unquote

You may wish to seek legal advice as to whether the assessment you have received is enforceable, but bear in mind that you only have 30 days to appeal

cheers

LLOTE

[Hobo]

Me too

Hi all,

I'm new to this thread. I worked through Sanzar in 2008/9 through to 2010/11.

I received a tax bill for 2009/10 and contacted CM who told me they were not retained to deal with this particular year. So of course Sanzar has left us to deal with this on our own.

I, like the rest of you need to appeal this. I am pants at tax issues.

Where is the best place for me to start please? Any help and advice would be appreciated.

Regards

Hobo

[cojak]

Hi all,

I'm new to this thread. I worked through Sanzar in 2008/9 through to 2010/11.

I received a tax bill for 2009/10 and contacted CM who told me they were not retained to deal with this particular year. So of course Sanzar has left us to deal with this on our own.

I, like the rest of you need to appeal this. I am pants at tax issues.

Where is the best place for me to start please? Any help and advice would be appreciated.

Regards

Hobo

Read this thread.

http://forums.contractoruk.com/hmrc-...r-schemes.html

[MrO666]

Hi all,

I'm new to this thread. I worked through Sanzar in 2008/9 through to 2010/11.

I received a tax bill for 2009/10 and contacted CM who told me they were not retained to deal with this particular year. So of course Sanzar has left us to deal with this on our own.

I, like the rest of you need to appeal this. I am pants at tax issues.

Where is the best place for me to start please? Any help and advice would be appreciated.

Regards

Hobo

When exactly did you receive this letter re 09-10 ? Was it a demand or an enquiry ?

[popeye6031]

Tax bill

I too have just recieved a rather large tax bill for 2009/10 as a result of working through Sanzar. I contacted Garrway to see if they can point me in the right direction. Still waiting to hear back. Though I kind of feel I am about to get a lot poorer in the coming weeks and months.

Regards,
Popeye

[MrO666]

Popeye6031 & Hobo

Did you guys also receive letters back in Feb/Mar relating to usage during the 08-09 tax year ?

[skeeve]

Out of curiosity

A lot of the letters here appear to be receiving discovery letters in 2013 for 08/09 and 09/10. Am I wrong in assuming that the discovery period is 12 months from the date of the tax return - i.e. Dec 2010 for 08/09 and Dec 2011 for 09/10 ?

skeeve

[MrO666]

You are wrong i'm afraid.

The 12 month window is purely for HMRC to make a general inquiry into your tax return. After that HMRC have 4 years I believe to make a 'discovery' assessment (although the term discovery is hotly debated as they haven't actually discovered anything at all in most cases).

This is why people got hit with discovery assessments before the end of March. If HMRC hadn't sent those letters until late April or May, they would have been null and void for want of a better term, as the 4 year window for the 08-09 tax year ended on April 5th 2013. Make sense ?

That window is extended to 6 years I believe in the event that you clearly have not told them something you should have (ie - not declared a DOTAS number etc).

Please anyone correct me if I'm wrong.

[Michael J Perry FCA]

Discovery assessments

The above is broadly correct and see the following for full details about HMRC Discovery Assessments and restrictions:

COM23070 - Assessing: CTSA assessments: discovery assessments

Also, bear in mind HMRC powers to issue extended time limit assessments and see my post on 5 September 2013 at:

http://forums.contractoruk.com/hmrc-...chemes-54.html

A number of further clients are receiving these assessments which is really no surprise.