I've copied below:
- my original email to HMRC.
- HMRC's reply received this morning.
- my follow up email.
I have copied below percentages for successful NRCGT penalty appeals:
6 April 15 to 7 May 16-No penalties/unpublicised amnesty
8 May 16 to 31 March 17-32%
12 months to 31 March 18-16%
3 months to 30 June 18-3%
3 months to 30 September 18-6%
3 months to 31 December 18-79%
I should be grateful if you would confirm whether you still maintain HMRC has dealt with these taxpayers even-handedly (fairly) as required by the Taxpayers Charter. In my opinion, an increase from 3% to 79% requires some explanation.
PS HMRC’s NI38 booklet contains a telephone number (0300 200 3506) that puts you through to a recorded message stating the line is temporarily out of order. In reality, I’ve been advised the number is no longer in use. Please can you arrange for booklet NI38 to be updated as it is frustrating to phone that number day after day and not be able to talk to anyone. I advised your staff a number of weeks ago of this problem but nothing has happened.
Thank you for your email of 5 March 2019 to the Chief Executive. I have been asked to reply.
A customer will not pay a penalty if they have a reasonable excuse. A reasonable excuse is something that prevents a customer from meeting their tax obligations, despite them taking reasonable care to do so.
We consider claims in line with our understanding of the law, and the general approach of tribunals to reasonable excuse, and to Non-resident Capital Gains Tax (NRCGT) failures in particular, as this becomes clearer. There may be a range of reasons why a person filed their NRCGT late despite taking reasonable care including, in some cases, ignorance of the requirement.
We will look at all the available evidence when coming to a decision on a reasonable excuse claim.
I hope you find this reply helpful. If you need to contact us again, please quote our reference number above.
Thank you for your reply.
I would like to clarify three points as your reply skirts around the main question that I asked:
a) To be absolutely clear, is HMRC still contending it has treated all NRCGT appeal taxpayers even-handedly?
b) If the answer to the above question is positive, how many cases in the 3% period and the 79% period did you review to ensure this statement is correct and can you provide any insight into why so many more cases were successful in the 79% period than the 3% period?
c) Has anyone looked at the PS in my earlier email regarding the NI38 publication directing the public to ring a telephone number that nobody answers?.