Section 9a of the taxes management act 1970

PeteDev

I have received a letter from HMRC stating that they want to check my return.

I was initially a little worried that this may be some sort of scam as some things just don't seem right (please see below), but the figures they quote are correct.

The 03000 number of the letter does not show up on any sort of google search, this is the first thing that I looked for which raised my suspicions.

The second thing is that they are asking for information from a period which I think is out of date, they are asking about the period ending the 5th of April 2016 which I submitted on the 30th of January 2017, their letter is dated the 25th of April 2018.

From what I understand, they should not be asking about this period under a section 9a as they are out of time (they have 12 months from the date I submitted them).

Whilst I don't think I've done anything wrong, should I really give them information for a period they shouldn't be asking for ?, also a little worried they might think I've something to hide and I may be making things worse by refusing.


I called the 03000 number and the person who sent me the letter was not available, so I left my number and asked him to call me, the next day i received a call from an unknown mobile number (I missed the call) and when I called it back it was the "Compliance Officer").

I find it very strange they would call me from a mobile number, though he did seem very surprised that I called him back.

Furthermore, he asked me to put my documentation together and would arrange for someone to collect them, this doesn't sound normal practice.

There is just a simple HM Revenue and Customs address with a postcode, is this normal practice (eg no email address)?.


I don't have an accountant and until the year in question for over ten years was more or less running at a loss, I'm now into profit and can afford an accountant (until now I could not).

All advice greatly received.

Pete

Dazed_and_confused

If you made an amendment to your return them different (extended) time limits can apply.

https://www.gov.uk/hmrc-internal-manuals/self-assessment-legal-framework/salf404

From a different perspective is running a business for 10 years more or less running at a loss any stranger than being asked to verify you have filed an accurate return?

Is the enquiry relating to your business or some other element of your return?

Have you used losses from some of the 10 earlier years to avoid paying tax in the more recent year when you made a profit?

antonic

Please see my comments in red

PeteDev wrote: »

I have received a letter from HMRC stating that they want to check my return.

I was initially a little worried that this may be some sort of scam as some things just don't seem right (please see below), but the figures they quote are correct.

The 03000 number of the letter does not show up on any sort of google search, this is the first thing that I looked for which raised my suspicions.

HMRC use 03000 numbers now for the vast majority of their numbers

The second thing is that they are asking for information from a period which I think is out of date, they are asking about the period ending the 5th of April 2016 which I submitted on the 30th of January 2017, their letter is dated the 25th of April 2018.

From what I understand, they should not be asking about this period under a section 9a as they are out of time (they have 12 months from the date I submitted them).

Whilst I don't think I've done anything wrong, should I really give them information for a period they shouldn't be asking for ?, also a little worried they might think I've something to hide and I may be making things worse by refusing.


I called the 03000 number and the person who sent me the letter was not available, so I left my number and asked him to call me, the next day i received a call from an unknown mobile number (I missed the call) and when I called it back it was the "Compliance Officer").

I find it very strange they would call me from a mobile number, though he did seem very surprised that I called him back.

Furthermore, he asked me to put my documentation together and would arrange for someone to collect them, this doesn't sound normal practice.
This does happen.

There is just a simple HM Revenue and Customs address with a postcode, is this normal practice (eg no email address)?.

HMRC now use now use a PO Box with a non geographic address because all post is sent to one office and then redirected to the appropriate office for them to deal with.
HMRC dont tend to use email as its treated as an insecure form of communication, however if you ask they may let you use it.

I don't have an accountant and until the year in question for over ten years was more or less running at a loss, I'm now into profit and can afford an accountant (until now I could not).

All advice greatly received.

Pete

PeteDev

Hi,

Thank you for the reply,

I don't think I made an amendment, I've checked on my HMRC account and can't see any mention of it.

I agree that on the surface, not making profits for a number of years will probably arouse suspicion, as it happens, in the last two years this has turned around dramatically, due mainly to my refusal to be beaten, a little luck and discovering a niche market, I'm finally managing to turn a healthy profit, which I'm reinvesting straight back in the form of new equipment which is making the profits even better.

I've not used any losses.

Dazed_and_confused wrote: »

If you made an amendment to your return them different (extended) time limits can apply.



https://www.gov.uk/hmrc-internal-manuals/self-assessment-legal-framework/salf404

From a different perspective is running a business for 10 years more or less running at a loss any stranger than being asked to verify you have filed an accurate return?

Is the enquiry relating to your business or some other element of your return?

Have you used losses from some of the 10 earlier years to avoid paying tax in the more recent year when you made a profit?

PeteDev

Thank you, most helpful

antonic wrote: »

Please see my comments in red

sheramber

Unless the regulations have changed when a return is submitted late the enquiry window is extended to the first quarter date after the 12 month anniversary of the date it is received.

The quarter dates are 31 January, 30 April, 31 July and 31 October.

You say you submitted on 3o January 2017 but what did is shown as the date of receipt of the return.

If it was 30 January then the first quarter date would be 31 january 2018 but if it was later than 3oth then the quater date would be 30 April 2018

[Deleted User]

sheramber wrote: »

Unless the regulations have changed when a return is submitted late the enquiry window is extended to the first quarter date after the 12 month anniversary of the date it is received.

The quarter dates are 31 January, 30 April, 31 July and 31 October.

You say you submitted on 3o January 2017 but what did is shown as the date of receipt of the return.

If it was 30 January then the first quarter date would be 31 january 2018 but if it was later than 3oth then the quater date would be 30 April 2018

It used to be 31st January following the time limit for submission of the return (hence some accountants 'saved up' returns completed earlier in order to minimise the time where HMRC could open an enquiry).. Now it is twelve months after delivery.

https://www.gov.uk/hmrc-internal-manuals/enquiry-manual/em1506