My client has not filed his Tax Returns since 2007. He is a CIS subcontractor and has deductions made at source.
HMRC will not allow me to submit his tax returns for 2006/07, 07/08 & 08/09.
My question is whether or not I will still be able to use the deductions for these years against his current Liability owed to HMRC. I have wrote to HMRC requesting all the CIS on his account for all the outstanding tax returns.
You can only go back 4 years to claim a refund but you won't be able to offset the tax deducted from those years against a current liability if that is what you are asking?
It is very unlikely that HMRC will tell you how much CIS is on his account unfortunately. As Rob says, for the years that are out of time you will not be able to claim a refund.
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Jenny
Responses are my opinion based on the information provided. All information should be thoroughly checked before being relied on.
Why not use the 'My Tax return catch up scheme' - you only have until mid October but you can go back as far as is necessary - the link below tells you how (including what to do for the older returns).
http://www.hmrc.gov.uk/campaigns/mtrc.htm
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Joanne
Winner of Bookkeeper of the Year 2015, 2016 & 2017
Thoughts are my own/not to be regarded as official advice,which should be sought from a suitably qualified Accountant.
You should check out answers with reference to the legal position
It is very unlikely that HMRC will tell you how much CIS is on his account unfortunately. As Rob says, for the years that are out of time you will not be able to claim a refund.
They will. They sent me that information on behalf of a client earlier this year.
Just got PAYE information through today, requested on Friday....... not quite sent the right years, but at least it was prompt. Had similar information over the phone but that's no longer available even through the agent line.
Thanks Joanne re. campaign reminder. Can't see any 'catch' about signing away of appeal rights but the £10 per day, £300 and £900 penalties specifically remain due according to the 'My Tax Return Catch Up' scheme notes.
