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Protected Years

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    Protected Years

    For a company loan scheme, do HMRC simply need a "simple check of company tax return....". or do they also need Reg 80s, Sect 8 & sect 9 enquiry notices. I ask because they can't find the Reg80s, sect 8 & 9s.

    #2
    Originally posted by Not Losing Any Sleep View Post
    For a company loan scheme, do HMRC simply need a "simple check of company tax return....". or do they also need Reg 80s, Sect 8 & sect 9 enquiry notices. I ask because they can't find the Reg80s, sect 8 & 9s.
    If it's a check on a company return, it should say section 12 TMA (from memory - I'm not near my text books).

    If it does, then there is an open enquiry.

    Reg 80 is a PAYE assessment.

    Section 8 in this context means perhaps an NIC advice?

    Section 9 - not sure - but 9A is a personal enquiry.
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      #3
      Originally posted by webberg View Post
      If it's a check on a company return, it should say section 12 TMA (from memory - I'm not near my text books).

      If it does, then there is an open enquiry.

      Reg 80 is a PAYE assessment.

      Section 8 in this context means perhaps an NIC advice?

      Section 9 - not sure - but 9A is a personal enquiry.

      Many Thanks Webberg. My "check of company tax returns are all under Paragraph 24(1), schedule 18 of the Finanance Act 1998. Sorry, one more question: If for example my year end was 28/09/2010 and I filed my accounts on time, how long do they have to issue the "check of accounts".
      Much appreciated.
      Last edited by Not Losing Any Sleep; 24 November 2020, 13:35.

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