HMRC Determination

[Ribeiro]

Hi,

I would like some advise on how to deal with a determination from HMRC. A friend of mine, registered as self employed few years ago, but actually never worked as one. He then left the country (he is a EU national) ad returned now ( 5 years later). As soon as he applied for the national insurance number, (he used a temporary one at the time of registration), he started to receive the HMRC notifications. As I am studying for my qualifications, I helped him to fill the returns (5 years) and managed to get most of the penalties and one determination reduce to zero, but for the tax year 2005-2006 HMRC is refusing to reduce as they claim that the time limit has for 2005-2006 has already expired. My friend received the first letter from HMRC on 26/07/2010, so if the time limit was expired for his return, shouldn't it also be expired for the determination as they were only able to issue the determination on 26/07/2010 after him had his details given to Jobcentre. My friend never received a letter from HMRC before. Can someone help, please? Thanks

[wamstax]

The following should suffice I trust
Time limits for determinations and subsequent self assessments
Section 28C(5) and (6)

No determination can be made after the period of three years beginning with the filing date. The 'filing date' means the 31 January filing date for electronic returns or, if the notice requiring the return is issued after 31 October, three months from the date of issue. The determination can only be replaced by an actual self assessment made within that time, or if later, within 12 months of the date of the determination.

Seems like HMRC may have got their knickers in a twist

Please let me know if this resolves the matter
bill@wamstaxltd.com
www.wamstaxltd.com