hmrc breached confidentiality

silvercar

I have always submitted my self assessment myself.

I have a limited company (as in I am sole director and own 100% of the shares). Accounts for this are produced by an accountancy firm that handle dealing with hmrc for the company.

Today the accountant tells me he has received a letter about my self assessment. He is as surprised as I am about this.

To me this is a clear breach of confidentiality. How do I complain and what action can I expect hmrc to take. I want to make sure they don't repeat the mistake and understand how they managed to make this error.

booksurr

in order for HMRC to deal with an accountant in relation to the affairs of a taxpayer HMRC must hold a Form 64-8 which authorises them to approach your agent. Although the form should be signed by you to authorise HMRC to contact "your" agent (ie the accountancy firm), it is possible that HMRC believe they hold one such for you so wrote to your accountant in good faith

did your accountant get you to sign a 64-8 and what did it refer to: company accounts only or accounts plus personal tax?

silvercar

booksurr wrote: »

in order for HMRC to deal with an accountant in relation to the affairs of a taxpayer HMRC must hold a Form 64-8 which authorises them to approach your agent. Although the form should be signed by you to authorise HMRC to contact "your" agent (ie the accountancy firm), it is possible that HMRC believe they hold one such for you so wrote to your accountant in good faith

did your accountant get you to sign a 64-8 and what did it refer to: company accounts only or accounts plus personal tax?

Signed that years ago for the company.

This accountant has been fulfilling this role (ie company accountant only, not personal) for ever 10 years. Nothing like this has ever happened before. Nothing has changed other than hmrc breaching confidentiality.

Really annoyed about it as, aside from his professional capacity, I know him in a personal capacity and he and I are now both embarrassed and annoyed that he has information that he shouldn't have.

Darksparkle

SA staff don't normally have any access to CT systems so unsure where they would get this from if no 64-8 on your SA record.

What specifically has the agent been sent?

System

he and I are now both embarrassed and annoyed that he has information that he shouldn't have.

Sounds like time for a Vulcan Mind Wipe

Pennywise

Considering HMRC seem incapable of marrying up records from one type of tax to another, I can't see how they've done this accidentally. Personal SA return details aren't automatically linked to a CT record, in fact the CT record may not even show the UTR or NiNo of the company's directors - that kind of thing isn't on the CT return. Far more likely than in the distant past you've signed a 64-8 for personal tax (common for accountants to do the full suite of 64-8s for everything whether needed or not) which has been lodged with HMRC and sat on their system for years. Suddenly they've had to send a letter which they don't usually send, maybe an enquiry notice or a tax calculation/adjustment statement, and it's triggered a copy to the accountant because of the old 64-8.

So, you need to establish the facts. Did they write to the accountant because of a 64-8 form? If yes, then did you sign the 64-8? If yes, then you've no comeback at all. If they don't have a 64-8 or if it was signed by someone else, then you need to either complain to HMRC or to the accountant (if they signed on your behalf without your authority).

silvercar

Darksparkle wrote: »

SA staff don't normally have any access to CT systems so unsure where they would get this from if no 64-8 on your SA record.

What specifically has the agent been sent?

Details of a refund that I am due.

[Deleted User]

Can you log in to view your latest return and check the personal details. See if there is an agent listed. If there isn't that would be very odd indeed.

silvercar

[Deleted User] wrote:

Can you log in to view your latest return and check the personal details. See if there is an agent listed. If there isn't that would be very odd indeed.

Thank you for this.

He is shown as an agent. I can't see how long that has been the case and looking through my tax records, that information has not been printed out.

He has now been removed.

Very strange that he has never received paperwork in the past.

[Deleted User]

silvercar wrote: »

Thank you for this.

He is shown as an agent. I can't see how long that has been the case and looking through my tax records, that information has not been printed out.

He has now been removed.

Very strange that he has never received paperwork in the past.

I would not wish to question you at all but on the 'tailor your return' section one of the questions is 'Do you have an agent?' This appears every time you fill in a return. If you did not answer 'Yes' to that question and did not subsequently fill in the agent details the mystery would still remain. People change or get rid of agents all the time and that is specifically why the details are requested every year.

It could well be that you answered 'Yes' in view of the fact that you do have an agent albeit for the limited company - possible?

kidmugsy

silvercar wrote: »

I have always submitted my self assessment myself.

Me too; and although my tax affairs are very simple I still find it makes me tense. This explains, presumably, why I have made an occasional mistake in the past. Could you have made a mistake by nominating your agent?