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philinlondon
2nd July 2015, 23:09
Hi all,

Just got an APN today dated in June for tax yr ended 2011 - which translates to 2010/11 - Since it has passed the 4 yr mark (Apr 2015 was the deadline) and I never fell into the conditions below:

A) no open enquiry.
B) the an assessment is not under appeal.
C) HMRC has not issued a Follower Notice.

Has anyone in the same circumstances as me successfully rejected an APN on those grounds?

Thanks

kmpm
3rd July 2015, 05:07
No but have the same situation. Have written asking for evidence of either of the two conditions.

philinlondon
3rd July 2015, 07:44
No but have the same situation. Have written asking for evidence of either of the two conditions.

How long ago was that? And did you send the letter with tracking?

webberg
3rd July 2015, 10:00
Hi all,

Just got an APN today dated in June for tax yr ended 2011 - which translates to 2010/11 - Since it has passed the 4 yr mark (Apr 2015 was the deadline) and I never fell into the conditions below:

A) no open enquiry.
B) the an assessment is not under appeal.
C) HMRC has not issued a Follower Notice.

Has anyone in the same circumstances as me successfully rejected an APN on those grounds?

Thanks

Don't get confused between the time limit for opening an enquiry and the time at which an APN can be issued.

An enquiry can be opened under section 9A up to 12 months after the last tax return filing date (or 18 months after actual filing if late).

A discovery assessment can be issued up to 4 years from the end of the year of assessment, thus a 2010/11 discovery assessment can be issued before 5/4/15.

HMRC may allege "carelessness" when issuing a discovery assessment which they claim gives them 6 years from the end of year of assessment.

The above are all enquiry deadlines.

There is NO deadline for APN issue. If your situation meets the conditions, an APN can be issued at any time.

kmpm
3rd July 2015, 10:41
Just last week and sent my letter by recorded delivery. They have acknowledged receipt only so far.

bstar1
3rd July 2015, 10:47
Don't get confused between the time limit for opening an enquiry and the time at which an APN can be issued.

An enquiry can be opened under section 9A up to 12 months after the last tax return filing date (or 18 months after actual filing if late).

A discovery assessment can be issued up to 4 years from the end of the year of assessment, thus a 2010/11 discovery assessment can be issued before 5/4/15.

HMRC may allege "carelessness" when issuing a discovery assessment which they claim gives them 6 years from the end of year of assessment.

The above are all enquiry deadlines.

There is NO deadline for APN issue. If your situation meets the conditions, an APN can be issued at any time.

I thought they had to follow a process before being able to issue APN for any year.

philinlondon
3rd July 2015, 12:46
Don't get confused between the time limit for opening an enquiry and the time at which an APN can be issued.

An enquiry can be opened under section 9A up to 12 months after the last tax return filing date (or 18 months after actual filing if late).

A discovery assessment can be issued up to 4 years from the end of the year of assessment, thus a 2010/11 discovery assessment can be issued before 5/4/15.

HMRC may allege "carelessness" when issuing a discovery assessment which they claim gives them 6 years from the end of year of assessment.

The above are all enquiry deadlines.

There is NO deadline for APN issue. If your situation meets the conditions, an APN can be issued at any time.

Thanks Graham,

I am slightly confused with your reply. My situation is, I haven't received ANY correspondance from them until the 8th of June 2015. With your expert knowledge, has any of the 3 conditions been met? As to me it hasn't...

DotasScandal
3rd July 2015, 12:52
Thanks Graham,
I am slightly confused with your reply. My situation is, I haven't received ANY correspondance from them until the 8th of June 2015. With your expert knowledge, has any of the 3 conditions been met? As to me it hasn't...

You will find that quite a few out there are in the same situation (no correspondance from HMRC whatsoever), yet somehow HMRC have issued APNs, insisting they do have an open enquiry (where did the letter go?... your guess is as good as mine)

webberg
6th July 2015, 20:27
Thanks Graham,

I am slightly confused with your reply. My situation is, I haven't received ANY correspondance from them until the 8th of June 2015. With your expert knowledge, has any of the 3 conditions been met? As to me it hasn't...

If you have truly had nothing, then Condition A is not viable and the APN can be struck down.

Either; see my post where I advised (for free) the various terms and conditions and how to make a rep,or ask a professional to do it.

A professional will charge a fee which will vary according to how much value they bring to the table (or think they do), so get a quote first.