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Where Taxpayers and Advisers Meet

HMRC Late Assessment Appeal Denied

wamstax
Posts: 1859
Joined: Wed Aug 06, 2008 3:39 pm
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Re: HMRC Late Assessment Appeal Denied

Postby wamstax » Sun Jan 21, 2018 5:12 pm

Section 8 Returns need to be requested and therefore the notice to file must be received. So if you can show that it was not received you have a reasonable excuse for any alleged failure and S115 is not relevant to consider
regards and hope this helps
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bd6759
Posts: 3035
Joined: Sat Feb 01, 2014 3:26 pm

Re: HMRC Late Assessment Appeal Denied

Postby bd6759 » Sun Jan 21, 2018 6:47 pm

A notice requiring a return has to be given. S115 is very relevant.

Whether there is a reasonable excuse is a different question. The thred is 7 months old, The OP is long gone.

SteLacca
Posts: 437
Joined: Fri Aug 07, 2015 2:17 pm

Re: HMRC Late Assessment Appeal Denied

Postby SteLacca » Thu Jan 25, 2018 11:23 am

The legislation most often cited is the Interpretation Action 1978, s.7:

"7 References to service by post.

Where an Act authorises or requires any document to be served by post (whether the expression “serve” or the expression “give” or “send” or any other expression is used) then, unless the contrary intention appears, the service is deemed to be effected by properly addressing, pre-paying and posting a letter containing the document and, unless the contrary is proved, to have been effected at the time at which the letter would be delivered in the ordinary course of post. "

A letter returned RLS would prove the contrary for the purpose of this Act, and so the presumption of delivery cannot be made. However, if it was not returned, then this Act permits HMRC to assume successful delivery.

bd6759
Posts: 3035
Joined: Sat Feb 01, 2014 3:26 pm

Re: HMRC Late Assessment Appeal Denied

Postby bd6759 » Fri Jan 26, 2018 12:31 am

A letter returned RLS would prove the contrary for the purpose of this Act, and so the presumption of delivery cannot be made. However, if it was not returned, then this Act permits HMRC to assume successful delivery.
S115 TMA allows delivery to be made at the last known address. If it returned from that address RLS, that is confirmation that it was indeed delivered to that address.

You are suggesting that a person can avoid service of documents by returning them to the sender.

SteLacca
Posts: 437
Joined: Fri Aug 07, 2015 2:17 pm

Re: HMRC Late Assessment Appeal Denied

Postby SteLacca » Tue Jan 30, 2018 5:44 pm

To be honest, I didn't consider S.115. It seems that, in the circumstances, either S.115 or The Interpretation Act get you.

robbob
Posts: 2748
Joined: Wed Aug 06, 2008 4:01 pm

Re: HMRC Late Assessment Appeal Denied

Postby robbob » Tue Jan 30, 2018 6:21 pm

there is an interesting recent tribunal case where it was deemed the tax returns were not issued for a proper purposes and therefore the penalties were invalid.

http://financeandtax.decisions.tribunals.gov.uk/judgmentfiles/j10250/TC06284.pdf
https://www.accountingweb.co.uk/tax/hmrc-policy/inappropriate-use-of-self-assessment


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