HMRC have been chasing him for some time, but have suffered a breakdown he failed to deal with anything.
I prepared the Return for 2007/2008 showing tax overpaid through CIS.
I wrote to HMRC with the Return, and asked if the Returns for 2008/2009 be cancelled as the client stopped trading in 2007/2008
I do accept that they can say "we want them"
I got a reply today saying that no repayment will be made as it's out of date ( SAM121080.)
I suspect this may now be the case and will check it, BUT as seems to be more common, the rest of my letter seems to have been ignored.
So I now have to resinstall my Tax Return software from 2008/2009 onwards, prepare nil returns, and then advise my client he has no repayment, and here is my statement of fees.
Pehaps I'm having one of those days.....
Jay
-- Edited by Jay on Thursday 10th of January 2013 01:13:26 PM
I think the grounds of ill-health supported by medical evidence would make it 'unconscionable' for the Revenue to collect estimated determinations or refuse a refund.
Best wishes, Tim
Edit spelling
-- Edited by Don Tax on Thursday 10th of January 2013 07:24:34 PM
I had a further meeting with my client advising that I felt it correct to seek special relief regarding the repayment being withheld. However he was adamant that all he wanted was for the whole situation to be finalised and to ignore the CIS payments.( faily small)
He then mentioned that he had already appealed against his penalties of £1300 and the appeal was refused. He felt that any further appeal etc. were also likely to be unsuccessful.
I persuaded him to let me look at the penalty situation again. I therefore wrote to the Appeal Review Unit requesting a review of their decision on the penalties and within a month they agreed the appeal.
My client was repaid the penalties that he had already partly paid, and I reclaimed tax stopped on the later returns in respect of annuities.
However, HMRC Solicitors were still chasing my client for the balance of the penalties weeks after HMRC had cancelled them.
I spoke with the Solicitors and advised that all amounts were cancelled. I was advised that according to HMRC, the penalties were still outstanding. I suggested they check with HMRC again as I was looking at my clients records on the HMRC site and they clearly show nil due, which is supported by HMRC's letter confirming the same.
They advised that they could not take my word for it (?) and that I had to take screen prints and fax the details to them. I pointed out that I did not have a fax anymore, and that would it not be proper if they picked up the telephone and simply contact HMRC. The response was No!
I asked to speak to a Supervisor who supporting this line.
I then asked how up to date her records were. Eventually she said the last advice they had from HMRC was 3 weeks ago. At this point, I had lost all patience and asked them to put this conversation on record, and then to do as they pleased. She then backed down and said that they would contact HMRC and if I what I had said was incorrect they would take action without further warning!
I replied when HMRC confirm the facts I would expect a letter of apology. She said this would of course be forthcoming.
