An enquiry was raised into a tax return 18 months after it was submitted.
Facts: tax return completed in december 2011 in March 2012 the contents of the return was discussed with HMRC before a refund of tax was made. All the information was included on the Tax Return, wages, terminations payment and compensation sum of £30,000 (which would appear to be the sticking point)
In August 2013 an enquiry was raised.
It was pointed out to the inspector, in first letter that this was outwith the time limit and could he supply me with the information which arose after the enquiry window was closed.
The reply was that HMRC were entitled to look into the matter under section 29 of TMA.
Second letter sent stating that there were only two reasons to open an enquiry so would he provide the information requested above or close the enquiry (as there was no fraud or negligence involved). The other alternative was to deal with the appeal against an assessment he raised (which was incorrect as no personal allowances were included)
Another letter (two months later) has been received stating that yes there are 2 reasons one of which is 'because of fraudulent or negligent conduct and now careless behaviour.' Which is what he is now accusing the tax payer of????
I feel this is grasping at straws and wonder if he can alter the reasons for raising an enquiry after this length of time?? and would this new 'careless behaviour' apply to an enquiry case already opened i.e. retrospectively. (He has now issued a information request under Para1 of Sch 36 to Finance Act 2008)
Help??
Scot
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