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Tony Tax
Tony Tax, Tax Consultant
Category: UK Tax
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Hi, some advice on my position with HMRC would be appreciated.

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Hi, some advice on my position with HMRC would be appreciated. My tax affairs are;

Went self employed year 2004/5. SA was completed.

No SA were completed for 2005/6, 6/7,8/9,9/10, 10/11, 11/12

In early 2013 HMRC caught up with me with a determination of tax for 9/10 of £21k.

It all got rather scary, but after a lot of hard work going through things I got all outsatanding SA's bar 2005/6 and 6/7 in and am upto date including this year.

The outcome of the returns being sorted was an 13k rebate after fines etc due is CIS deductions

The outstanding 2 tax years I have hardly any information for. I have never heard another thing from HMRC regarding these years. My last letter was just a statement listing a repayment for 12/13 and "you have nothing to pay" on the bottom.
I am likely to have had CIS deducted, but no idea how much.

Many thanks


Which tax years are you looking to get up to date? Were you employed or self-employed in those years? If you were self-employed, did you work within the Construction Industry Scheme? Was the statement you had informing you that had a repayment a calculation or a letter? Why have you no earnings details for the last two years?
Customer: replied 3 years ago.

Missing years are 2005/6 and 2006/7. CIS would have been deducted in these two periods. I had a repayment of tax for 2012/13 this was my last correspondence from HMRC. I had a letter stating the refund ammount also a statement listing the refund and at the bottom "you have nothing to pay".


Leave this with me while I draft my answer.
Hi again.

You are technically out of date to make any claims for 2005/06 and 2006/07 as you will see from here. The tax office is under no obligation to accept tax returns from you for these years.

Given that you did not complete a tax return for either of these years, you are also out of time to make a claim under the overpayment relief provisions as you will read here.

There is a form of claim called overpayment relief special relief which you can read about here. Such a claim is only possible if the tax office raised determinations for the tax years concerned which I doubt as you only mentioned one for the 2009/10 tax year. I'm afraid that in the absence of determinations, this avenue is also closed to you.

Given that the tax office caught up with you in 2012/13, the only thing I can suggest you do is to make a complaint in the form of a letter in which you set out the sequence of events and make the point that at no time were you warned about time limits for submission of tax returns, particularly in relation to years where tax may have been overpaid and the time limits were approaching or had even passed.

The tax office will need to look into your complaint but I have to say I'm not confident that it will help you at all. The time limits are there for a reason, they apply to every taxpayer and every taxpayer is ultimately responsible for keeping their own tax affairs in order. It doesn't help that you have little information to be able to complete tax returns or to provide to the tax office and they probably won't be inclined or even be able to track down CIS tax information for you as far backs as you need it. You can read about the complaints process here but I'm afraid that you are likely to be wasting your time and will have to chalk it up to experience.

I hope this clarified things for you but let me know if you have any further questions.
Customer: replied 3 years ago.

Many thanks. My concern is receiving tax demands for the two outstanding periods. I probably have paid cis that would have covered the tax due, but can't be sure or prove this. I'm surprised that HMRC haven't contacted me regarding these years.

If you haven't received any tax demands for these years, you are very unlikely to. The tax office would only open those years up by asking you to complete tax returns or to issue determinations in which case you will be able to make a claim for overpayment relief special relief for each year.

Customer: replied 3 years ago.

So do I forget about it or contact HMRC explaining that I don't have the information to complete the 05/06 and the 06/07 returns. It appears I'm liable for 20 years if deliberate. I can't understand why HMRC have never mentioned these returns after repaying a substantial rebate. As they don't know what my liabilities might be for those two years I'm surprised they paid me until this was sorted out.

If I were you, I'd let sleeping dogs lie.

I cannot explain why they appear to have ignored the two early years other than that they can see you paid CIS tax and probably didn't owe anything.

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