Aspect enquiry outside of enquiry window

by **stevey111** on Wed Feb 10, 2010 8:57 pm

I have recieved an aspect enquiry letter for my 2007-2008 return that is dated outside of the 12 month period from which the HMRC state to have recieved my return.

What are my options?

If I write politely pointing out their mistake are they likely to do an enquiry on a future return to "get me back"? :roll:

Should I just send them what they are after but mention the date in the covering letter?
Or just send what they have asked for?

Any guidance apprectiated.

Steve

by **mullet** on Wed Feb 10, 2010 9:08 pm

What date did you submit the return? Did you amend it at any point? What is the date of the HMRC letter?

If their enquiry is invalid, tell them and they will have to abandon the enquiry. BUT they may have sufficient information to contstitute a "discovery" which means that they would be able to issue an assessment and address their perceived risk anyway. So co-operating might be unpalatable but better in the long run.

They certainly should not pick up a later year just to get you back. That would lead to a justifiable complaint.

by **stevey111** on Wed Feb 10, 2010 9:37 pm

Thanks for your reply.

I submitted the return on 15th December 2008
I have not made any amendments
The date of the HMRC letter was 20th January 2010

by **mullet** on Wed Feb 10, 2010 10:22 pm

They have definitely missed the boat. Maybe they assumed that it was a 31 January deadline? Their enquiry registration system should not have allowed them to record the enquiry as a new case after the "window" had closed.

You now need to decide whether to tell them that they are wrong. I would, as they need to know that they must abide by the rules in the same way that they expect their "customers" to get things right.

by **maths** on Wed Feb 10, 2010 10:47 pm

HMRC are not noted for being forgiving or in many cases reasonable.

The law is the law as far as they are concerned.

They are out of time re their enquiry and accordingly you should respond politely but pointing this out and accordingly you should not provide any of the information they have requested.

Even were you to co-operate you would not get any "browny points".

by **stevey111** on Tue Feb 16, 2010 12:19 pm

Thanks for the replies.

by **wamstax** on Thu Feb 18, 2010 1:18 am

It would be advisable to check the date that HMRC have recorded as receiving your tax return before challenging them on the time limits for the 12 month enquiry window. It would also be advisable to consider whether they could have become aware of matters beign incorrect AFTER the closure of the enquiry window. In this event you would be best advised to engage some specialist advice to consider whether you could challenge their "discovery" position