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Where Taxpayers and Advisers Meet

Help with Long overdue Self Assessment filing

mowy76
Posts:1
Joined:Sun Mar 04, 2018 11:03 am
Help with Long overdue Self Assessment filing

Postby mowy76 » Sun Mar 04, 2018 11:28 am

Hi,

my wife had a ebay business which was we shut down in 2009. We have been sending the self assessment returns up until 2008/2009. In may of 2009 we got a letter from HMRC stating that based on our last return that they do not intend sending us any more returns. We were happy to see this as we were planning on migrating in June 2009 so this meant (at least we thought at the time) that all our financial issues were settled and we did not have to file anymore returns.

After living overseas for almost 9 years we came back to the UK in July 2017 and and in February 2018 we received a 200 penalty notice for not filing the 2009/2010 return. We appealed this and was told that although HMRC sent us the letter in may 2009 about not sending us any further returns based on our 2008/2009 filing, that they had still expected us to file the 2009/2010 returns as they had already sent it before we received the may 2009 letter.

Our issue is that we are happy to pay the 2009/10 tax but we now do not have any records from that period as we left the UK thinking that all our commitments were done and dusted. So called the HMRC helpline and they said we should write to HMRC Debt Management (SA) requesting them to make a determination on how much tax they feel we should pay based on our previous years payment (which is quite a small amount around 200 as the business was not doing well even then).

I would really appreciate if someone knowledgeable would be kind enough to let us know if this is the best course of action.

Thanks in advance

DSW TaxResolution
Posts:4
Joined:Wed Jan 24, 2018 6:07 pm
Contact:

Re: Help with Long overdue Self Assessment filing

Postby DSW TaxResolution » Tue Mar 06, 2018 5:38 pm

Yes, that should be fine, though id make an estimate yourselves and include that in any letter to HMRC.
www.dswcapital.com
Tax Investigation Service

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

Re: Help with Long overdue Self Assessment filing

Postby bd6759 » Tue Mar 06, 2018 6:30 pm

HMRC cannot make a determination. Its far too late. Similarly it is too late for you self-assess.

I'd appeal the penalty on the grounds that a valid notice was not given. You have evidence that they would not send a return. They will have have very little evidence to show that a return was delievered to the correct address, and thus disproving your evidence. The responsibility is on them to prove that the penalty is payable, not vice-versa.

Ask for an independent review if you get nowhere.

SteLacca
Posts:448
Joined:Fri Aug 07, 2015 2:17 pm

Re: Help with Long overdue Self Assessment filing

Postby SteLacca » Wed Mar 07, 2018 4:17 pm

I agree with bd6579. There are plenty of recent tribunal cases that will support that position. HMRC won't want another humiliating narrative from a tribunal judge, especially not over a couple of hundred £.


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