Edge EBT thread

[Tiger22]

1 year limit for Section 9A, 4 year limit for Section 29 - so looks like your in the clear for 2007/08

Thanks, that is somewhat good news.

How does one know under what provision an enquiry letter is being made (Section 9A or Section 29)? My notices of Assessment for years 2008/2009 and 2010/2011 explicitly state they are being done under Section 29 but the 2006/2007 enquiry letter does not state this, just that they "intend to enquire into this return". The enquiry letter for 2006/2007 was issued on 14 Jan 2009 so if it was done under Section 9A then I assume it is invalid (too late).

[Dylan]

1 year from them receiving your tax return for the year in question.

[mulberryblue]

but the 2006/2007 enquiry letter does not state this, just that they "intend to enquire into this return". The enquiry letter for 2006/2007 was issued on 14 Jan 2009 so if it was done under Section 9A then I assume it is invalid (too late).

2006/07 tax year means they had to open the enquiry by January 31st 2009 or 12 months from the date they received your tax return for 2006/07.

If you return was received by HMRC before 14th January 2009 then they are out of time, if not then its just in time. IMO

[webberg]

Thanks, that is somewhat good news.

How does one know under what provision an enquiry letter is being made (Section 9A or Section 29)? My notices of Assessment for years 2008/2009 and 2010/2011 explicitly state they are being done under Section 29 but the 2006/2007 enquiry letter does not state this, just that they "intend to enquire into this return". The enquiry letter for 2006/2007 was issued on 14 Jan 2009 so if it was done under Section 9A then I assume it is invalid (too late).

Don't confuse the opening of an enquiry with the consequences of the the enquiry.

An enquiry is opened under section 9A TMA 1970. Such a notice has to be issued within 12 months of the last return submission date or 18 months after delivery of the return if the return was late.

Where HMRC has missed the deadline above, they can issue a discovery assessment under the provisions of section 29 TMA 1970. This can be done within 4 years of the end of the year of assessment. This is an assessment and can be appealed.

HMRC will sometimes argue that where there has been a deliberate concealing of information then the 4 years can be extended to 6 years.

Not mentioned above but relevant is a COP 8 - Code of Practice 8. This is not usually used to open an enquiry but often accompanies an enquiry notice. It is arguable that receipt of such a notice itself is advice of an enquiry. HMRC certainly try to say so and I think there is a case coming to Tribunal soon which will touch on this.

If that concealment is serious enough to amount to fraud, HMRC is essentially free of time limits.

Space is not enough to cover what discovery means, where fraud begins, what your rights are in a fraud accusation, etc.

[IPMAN]

How to register interest in CLSO?

Hi.

I've done really quick google, didn't get anywhere skim reading.

Would someone please care to advise how to register for CLSO?

http://www.contractoruk.com/news/001...mpaign=Comment

thanks

[regron]

Hi.

I've done really quick google, didn't get anywhere skim reading.

Would someone please care to advise how to register for CLSO?

Settle with HMRC if you're a Sanzar contractor? Yes, but on whose terms? :: Contractor UK

thanks

All details were on the CLSO letter you should have received however:

https://www.gov.uk/government/public...re-information

Also check this thread:

http://forums.contractoruk.com/hmrc-...30th-june.html

[djdos]

HI

Please could I have PM access?

[gettingangry]

Has anyone bitten the bullet and actually paid an APN?

Has anyone managed to negotiate any repayment terms?

[EBTContractor]

Has anyone bitten the bullet and actually paid an APN?

Has anyone managed to negotiate any repayment terms?

I'll pay mine and probably in full

[StrengthInNumbers]

I will pay as well though I am not with edge. Will not settle.