There are some posts here about the claimed/alleged deadlines being mentioned by HMRC in their recent correspondence.
Do NOT ignore these dates of your intention is to settle.
Some background.
The settlement terms of Nov 17 came with a deadline to register. Although this was extended several times, the last deadline was 5th April 2019.
Failing to register (and send details) for the settlement before that date means that HMRC is NOT obliged to offer the Nov 17 terms. Instead if you still wish to settle then your terms will be those applying from August 2020.
The main difference between the two is the loan charge process.
If you fail to complete a settlement before the end of September, HMRC expect you to disclose for loan charge and pay the liability. As and when you then settle after that time the amount paid will be part of the equations.
So, what is happening now, is that HMRC is processing settlements and as each stage is reached HMRC is in contact asking for return of details, queries, agreements to calculations, signed Letter of Offer, before a given date.
That date is no doubt linked to some form of internal plan that matches resources with processes and actions but which is not public.
If you meet all the deadlines and still fail to have everything agreed by the end of the month, you have a decent chance of being able to stall the loan charge perhaps.
Equally HMRC is being quite firm on these deadlines and it's entirely possible that delaying and missing deadlines, deliberately or not, will result in Nov 17 terms being withdrawn, loan charge becoming due and Aug 20 settlement terms being the only ones available.
(Given that many Nov 17 settlements seem to have interest calculations from due date to Sep 16, I suggest that the Aug 20 terms may not.)
In summary.
Feel free to ignore the deadlines, game the process and delay for as long as possible, but the quid pro quo is that HMRC may decide to close the door on anything not finally agreed on 30th September.
If so, the loan charge falls due (unless you are following a plan that claims to deal with that).
In our experience the settlement process is anything but smooth and seamless and HMRC has made a complete hash of certain aspects of it and has been (and is) slow at responding. Frustrating as that may be, if you ignore the deadlines and the result is no agreement by the end of the month, you may not be able to settle.
Do NOT ignore these dates of your intention is to settle.
Some background.
The settlement terms of Nov 17 came with a deadline to register. Although this was extended several times, the last deadline was 5th April 2019.
Failing to register (and send details) for the settlement before that date means that HMRC is NOT obliged to offer the Nov 17 terms. Instead if you still wish to settle then your terms will be those applying from August 2020.
The main difference between the two is the loan charge process.
If you fail to complete a settlement before the end of September, HMRC expect you to disclose for loan charge and pay the liability. As and when you then settle after that time the amount paid will be part of the equations.
So, what is happening now, is that HMRC is processing settlements and as each stage is reached HMRC is in contact asking for return of details, queries, agreements to calculations, signed Letter of Offer, before a given date.
That date is no doubt linked to some form of internal plan that matches resources with processes and actions but which is not public.
If you meet all the deadlines and still fail to have everything agreed by the end of the month, you have a decent chance of being able to stall the loan charge perhaps.
Equally HMRC is being quite firm on these deadlines and it's entirely possible that delaying and missing deadlines, deliberately or not, will result in Nov 17 terms being withdrawn, loan charge becoming due and Aug 20 settlement terms being the only ones available.
(Given that many Nov 17 settlements seem to have interest calculations from due date to Sep 16, I suggest that the Aug 20 terms may not.)
In summary.
Feel free to ignore the deadlines, game the process and delay for as long as possible, but the quid pro quo is that HMRC may decide to close the door on anything not finally agreed on 30th September.
If so, the loan charge falls due (unless you are following a plan that claims to deal with that).
In our experience the settlement process is anything but smooth and seamless and HMRC has made a complete hash of certain aspects of it and has been (and is) slow at responding. Frustrating as that may be, if you ignore the deadlines and the result is no agreement by the end of the month, you may not be able to settle.
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