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Where Taxpayers and Advisers Meet

VAT HMRC statutory review outcome

kbyaw88
Posts:5
Joined:Tue Aug 15, 2017 11:50 am
VAT HMRC statutory review outcome

Postby kbyaw88 » Tue Aug 15, 2017 12:15 pm

hi, i am new to the forum and hope somebody can help me.
i have a company and mainly export goods to China by post. i filed two returns (12.16 and 03.17) and they is around £25000 VAT repayment. and a HMRC officer carried on inspection and was not happy with my export evidence (custom declaration value is lower than claimed value) and he refused to zero rate my output VAT and issued an assessment. i hired a agent who applied a statutory review. yesterday, i have received the letter from the review officer. the letter has a conclusion: ' my conclusion is that the decisions (original) should be withdrawn'. he has given some reasons and finally say 'the conclusion is that, in this specific circumstance, the decisions are to be withdrawn for technical reasons' . but he did not give the technical reasons. finlly he said he will ask the previous officer to withdraw the decisions. and he also said' I must make you aware that although there decisions has be withdrawn, this does not preclude any further decisions being made, subject to any further action previous officer may wish to take'

my agent says the appeal is approved and HMRC should pay my repayment. is that correct? and any chance the previous officer issue a assessment again?

thanks

les35
Posts:635
Joined:Wed Aug 06, 2008 3:09 pm

Re: VAT HMRC statutory review outcome

Postby les35 » Wed Aug 16, 2017 9:08 am

You should have the VAT refunded. So, check your HMRC online account, and your bank account.
HMRC do not generally explain the 'technical reasons' in such cases.
But, it does not mean that you have obtained satisfactory export evidence. You should seek advice on this point; have someone review what evidence you did have for those periods, and ensure you have more evidence in the future.
And, yes I would expect HMRC to return to review the next few VAT Returns.

kbyaw88
Posts:5
Joined:Tue Aug 15, 2017 11:50 am

Re: VAT HMRC statutory review outcome

Postby kbyaw88 » Wed Aug 16, 2017 9:37 am

many thanks lec5.

for the 12.16 and 03.17 periods i had tried my best, as at that time,i did not have any experience to do that,the export evidence (mainly the custom declaration form) did not satisfy HMRC. i afraid
it is still the same case now. but from 06.17 period onward the export evidence is in line with HMRC requirements.
so my question is that: will the HMRC officer can still inspect my 12.16 and 03.17 again or they just want to check the future returns, such as 06.17, which i just have filed last Monday, but still not receive the repayment.

hope experienced members could help. thanks.

les35
Posts:635
Joined:Wed Aug 06, 2008 3:09 pm

Re: VAT HMRC statutory review outcome

Postby les35 » Wed Aug 16, 2017 10:27 am

I do not think HMRC can re-assess P12/16 and P03/17, but they may do so!
Do not think that they always follow their own rules.

kbyaw88
Posts:5
Joined:Tue Aug 15, 2017 11:50 am

Re: VAT HMRC statutory review outcome

Postby kbyaw88 » Wed Aug 16, 2017 12:00 pm

thanks again Les35 for your advise and which is very helpful.

just received a letter and as you expected the original officer has open a esquire to my 06.17 period return,but did not mention previous two returns.

so i am worried they may re-assess my 12.16 and 03.17 returns again. hope you can give some advise. thanks

les35
Posts:635
Joined:Wed Aug 06, 2008 3:09 pm

Re: VAT HMRC statutory review outcome

Postby les35 » Wed Aug 16, 2017 3:42 pm

what sort of goods do you export?

kbyaw88
Posts:5
Joined:Tue Aug 15, 2017 11:50 am

Re: VAT HMRC statutory review outcome

Postby kbyaw88 » Wed Aug 16, 2017 5:04 pm

mainly cosmetics, health products,swarovski necklace, some handbags, a few watches.

les35
Posts:635
Joined:Wed Aug 06, 2008 3:09 pm

Re: VAT HMRC statutory review outcome

Postby les35 » Wed Aug 16, 2017 5:46 pm

I only ask because some goods require a higher level of evidence than others. As far as I am aware, those items you listed do not fall into this category.
See what the HMRC Officer says about the next VAT Return.

bd6759
Posts:4262
Joined:Sat Feb 01, 2014 3:26 pm

Re: VAT HMRC statutory review outcome

Postby bd6759 » Wed Aug 16, 2017 9:57 pm

"Technical reasons" is likely to mean that the assessments were flawed in some way, and they would not be able to defend them at a Tribunal. It may be possible for them to make new assessments, depending on the cause if the error.

kbyaw88
Posts:5
Joined:Tue Aug 15, 2017 11:50 am

Re: VAT HMRC statutory review outcome

Postby kbyaw88 » Thu Aug 17, 2017 8:16 pm

thanks bd6759.

yes indeed today i received a letter from the original HMRC officer and he claim the error was not give me 3 months time to prepare export evidence, and now he give me 2 weeks time to prepare

export evidence, if not, he will re assess the VAT for period 12.16 and 03.17. really do not know how to do now, as there is not much we can do on the export evidence for those two periods.


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