Protected Years Protected Years
Posts 1 to 3 of 3

Thread: Protected Years

  1. #1

    Should post faster


    Join Date
    Dec 2013
    Posts
    104

    Default 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. #2

    Super poster


    Join Date
    Dec 2014
    Location
    WTT Consulting Ltd - London and online
    Posts
    3,974

    Default

    Quote 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.
    Best Forum Adviser & Forum Personality of the Year 2018.

    (No, me neither).

  3. #3

    Should post faster


    Join Date
    Dec 2013
    Posts
    104

    Default

    Quote 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; 24th November 2020 at 13:35.

Posting Permissions

  • You may not post new threads
  • You may not post replies
  • You may not post attachments
  • You may not edit your posts
  •