Hi There, I have a client which left UK in 2006, but before…

Hi Irina

Thanks for your question

First I would approach the agent/accountant responsible for dealing with your clients affairs who was responsible for advising HMRC of the cessation of the self employment and departure from the UK, and ask them for evidence of the fact that they did do this, as HMRC state not (and it might be best that your client writes to them directly, even if you help him/her draft the letter)

If the evidence is produced, you can appeal on the basis that HMRC made a mistake and had the information available to them that you client has ceased trading and the determinations can be canceled on the basis they were raised in error.

If the old accountant has no evidence of the fact that HMRC were advised, then your client may need to ask for compensation from this accountant, as it would seem that the accountant failed to carry out his clients instructions. And if this accountant belongs to a firm of accountants, then write first to the actual accountant acting, then address a letter to the senior partner, then establish whether this firm of accountants belongs to a professional organisation that oversees them (such as ACCA AAT Etc)

However, you have no legal recourse to ask HMRC to reassess the years with self assessment to replace the determinations as the dates have passed when this is possible.

However you advise the 2nd of Feb is the date that the determinations were raised , which year did these apply to? As they may have extended their time limit incorrectly to raise these - as they have to be made within 3 years from -01/04/2010 and within 5 years if raised prior to 05/04/2010

See link http://www.hmrc.gov.uk/manuals/dmbmanual/dmbm518010.htm

If they are not raised within the appropriate time limit, then they are invalid, so do check this also

Thanks

Sam