Any non-residents had HMRC ask their local tax authority to collect APNs?

[Endangered Kiwi]

Overseas

In theory, MARD can’t be used when there is a dispute over the owed amount. For an APN to be issued there has to be a dispute. Therefore strictly speaking if a non resident receives an APN there’s potentially no route available for HMRC to collect payment.

Whether it would actually work like that however is another matter as I’m sure HMRC would attempt to do so anyway. I think there’s been a case where this has been tested, I’ll see if I can find it later.

Hi Phil. Would you mind if I pm you with regards to APNs/Loan Charge with information I have received from a local tax lawyer to find out your views on this? Thanks

[phil@pmtc]

In theory, MARD can’t be used when there is a dispute over the owed amount. For an APN to be issued there has to be a dispute. Therefore strictly speaking if a non resident receives an APN there’s potentially no route available for HMRC to collect payment.

Whether it would actually work like that however is another matter as I’m sure HMRC would attempt to do so anyway. I think there’s been a case where this has been tested, I’ll see if I can find it later.

[Loan Ranger]

HMRC can use MARD with EU member states. The UK also has individual tax treaties with some countries.

Surprisingly, the UK isn't signed up to the Amended OECD convention, which allows for the collection of taxes.
http://www.oecd.org/ctp/exchange-of-...Convention.pdf

HMRC may not see it like this but an APN is not a tax. It is a pre-payment. The tax itself is still in dispute/under appeal.

PS. you can see which countries are signed up to the amended convention in this table ("AC" in the 5th column)
http://www.oecd.org/tax/exchange-of-...convention.pdf