Response time for representations against APN

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ukcommando replied

12 April 2024, 13:15
Originally posted by porrker View Post

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?

I've been advised in a different thread that open years/queries have no time limits for HMRC.

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.
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Nava39 replied

27 March 2024, 16:06
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.
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porrker started a topic Response time for representations against APN

27 March 2024, 13:58
Response time for representations against APN

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?
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