Ability of HMRC to enforce APNs in other countries

[Loan Ranger]

I know someone in another county who received APNs last year.

HMRC have conceded that they can't get the tax authorities to enforce the APNs because the tax treaty between the UK and his country excludes tax years prior to 2010. (He left the scheme in 2009)

Although the APNs are new, they are a pre-payment of tax, so it's the years in the scheme that count.

For any non-residents, it's worth checking if any treaty between the UK and your country covers the tax years you were in the scheme. If it doesn't then there may not be much HMRC can do.

[InNZ]

Don't suppose that country was NZ by any chance?

[Loan Ranger]

Don't suppose that country was NZ by any chance?

No it wasn't.

I don't want to say which country it was, just in case Hector is eves dropping.

All I will say is it is not an exotic country or tax haven.

[Loan Ranger]

Re. NZ

The treaty was amended in 2007 to insert a new 25A.

Double Taxation Relief (United Kingdom) Amendment Order 2008 (SR 2008/228) Schedule  New Schedule 3 added – New Zealand Legislation

This only applies from 28 August 2008.

https://www.gov.uk/government/public...d-tax-treaties

If this might help you, I would advise doing a bit more research and probably getting professional advice.

[Kiwi2018]

In NZ too

Don't suppose that country was NZ by any chance?

Hi, tried to PM you but don't think I'm allowed, please get in touch if you are also caught up in this and now in NZ.

[Loan Ranger]

For anyone who is non-resident...

I would contact a professional advisor in your country, and ask the following questions.

1) can the UK HMRC request the assistance of the tax authorities here to collect income tax on their behalf?

2) if yes, how far back in time does this go? ie. what is the oldest tax period that can be collected?

3) specifically, can the UK request collection of tax which was due in <insert tax years you were in the scheme>

[QCApproved]

There is clearly a very large proportion of the headline tax pot HMRC is seeking to recover residing overseas. The end collection rate may be very short of the original target consequently.


Definitely worth organising by country via kindred souls in Big Group etc where such activities as described are advanced.

Strength in numbers.

[InNZ]

For anyone who is non-resident...

I would contact a professional advisor in your country, and ask the following questions.

1) can the UK HMRC request the assistance of the tax authorities here to collect income tax on their behalf?

2) if yes, how far back in time does this go? ie. what is the oldest tax period that can be collected?

3) specifically, can the UK request collection of tax which was due in <insert tax years you were in the scheme>

Thanks Loan Ranger, I'll get on to it.

[bandemelbs]

Loan Ranger, can you please PM me. I can’t work out how to create a new PM on this forum, though it’s been a while since I’ve created one. Just want to run a question or two past you. Cheers.

[GoneSurfing]

For anyone who is non-resident...

I would contact a professional advisor in your country, and ask the following questions.

1) can the UK HMRC request the assistance of the tax authorities here to collect income tax on their behalf?

2) if yes, how far back in time does this go? ie. what is the oldest tax period that can be collected?

3) specifically, can the UK request collection of tax which was due in <insert tax years you were in the scheme>

With regards to 3, this may keep the wolves at bay for collection of APNs.

However the Loan Charge will be a new tax in a new year right? If so unless the relevant country *still* doesn't have a MARD type agreement with the UK when the LC lands then this won't offer any protection from HMRC attempting to collect the LC from non-residents.

This may buy some valuable time, but HMRC will still come knocking.