Edge EBT thread

[gettingangry]

section 9a taxes management act 1970

What is the definitive time limit for a Section 9a taxes management act 1970 letter to be issued.

[jbryce]

What is the definitive time limit for a Section 9a taxes management act 1970 letter to be issued.

12 months after submission of the return, so 31st January 2015. I think.

[DonkeyRhubarb]

12 months after submission of the return, so 31st January 2015. I think.

After that they can still use discovery.

[jbryce]

After that they can still use discovery.

So what's the point in 12 month limit? They can still use discovery so they can pretty much do what they want, when they want.

[gettingangry]

So what's the point in 12 month limit? They can still use discovery so they can pretty much do what they want, when they want.

If you have submitted a return on time which is complete can the still use discovery?

[BrilloPad]

So what's the point in 12 month limit? They can still use discovery so they can pretty much do what they want, when they want.

I think that sums it up quite nicely.

[centurian]

If you have submitted a return on time which is complete can the still use discovery?

"Complete" being the operative word - they argue that the return wasn't really complete in the first place - in that you didn't disclose enough information for them to make an assessment within the deadline. Only when they "discover" extra information, can they look back at the return and make a "correct" assessment.

Does this argument - wash - not always. Sometimes the judge throws it out. But they do win this discovery argument many more times than you might think.

[DonkeyRhubarb]

They've even used discovery where people have put a DOTAS number in the relevant box on their tax returns.

To me that's absurd but that's HMRC for you.

[centurian]

Yes, they also argue "complete" as being the ability to get info out of the scheme providers as well - not just what you put in the tax return, which may take longer than 12 months. So even if you put a DOTAS number in, if they don't get info from the scheme in time, they still argue discovery.

Completely at odds with the spirit of the rules - all the more ironic, given that HMRC argue people should pay tax in the spirit of the law, rather than the letter.

[happychap]

Discovery

Yes, they also argue "complete" as being the ability to get info out of the scheme providers as well - not just what you put in the tax return, which may take longer than 12 months. So even if you put a DOTAS number in, if they don't get info from the scheme in time, they still argue discovery.

Completely at odds with the spirit of the rules - all the more ironic, given that HMRC argue people should pay tax in the spirit of the law, rather than the letter.

On my tax return I placed the DOTAS number in the relevant space I also told them specifically what I was doing with regards a tax avoidance scheme and lastly I placed my loans received in the White space still they used discovery.

We are fighting a losing battle