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  • Tax - Letter turning down an interview
    letter turning down an interviewThere is no statutory obligation to attend an interview with HMRC. If HMRC requests a meeting, but you're satisfied that there's no advantage to having one at this stage of the enquiry, you can write, declining a meeting and explaining why. Probing questionsOnce they have been through your records, the tax inspector dealing with your enquiry likes to sit down with you and go through a pre-prepared list of questions. They will have already anticipated your answers to some of these...
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  • Tax - Official error claim for tax not to be collected
    Official error claim for tax not to be collectedIf HMRC has delayed using information in its possession and this results in you paying too little tax, it can write off the arrears of tax under extra-statutory concession (ESC) A19. However, despite being fully aware of this concession, you may need to "remind" HMRC of it in writing.Extra-statutory concession A19In tax law there is a little known concession (ESC A19) which protects the taxpayer where HMRC demands past taxes but where delay by HMRC makes it unfair...
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  • Tax - PAYE compliance review audit checklist
    PAYE compliance review checklistIf you receive a letter telling you that HMRC wants to carry out a compliance review of your payroll records, use our checklist in advance of HMRC's visit to review your records so that there are no surprises on the day.Prepare for a visitHMRC has a legal right to inspect your payroll records to confirm that you are paying the correct amount of tax and NI. It sees these visits as a chance to make some easy money. Most PAYE inspections result in some mistakes being found and HMRC...
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  • Tax - PAYE - letter of disclosure
    PAYE - letter of disclosure If HMRC has told you that one of its officers will be visiting you to carry out a PAYE compliance review, it's advisable to make your own check that your records are in good order. You should notify HMRC ahead of the visit of any errors which have resulted in unpaid tax or NI contributions.write to hmrcYou should inform HMRC as soon as possible as this will reduce the risk or severity of penalties. Concealing a mistake might  land you in serious trouble. Use our PAYE - Letter of...
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  • Tax - Enquiry - notice out of time letter
    Enquiry - notice out of time letterTo start an enquiry into your personal tax HMRC must notify you of its intention within a deadline. Before you reply to any questions HMRC raises, check that the enquiry notice has been issued in time. If not you should respond immediately advising HMRC that it is out of time. Delivered too lateThe statutory requirement is that a notice of enquiry must be given, i.e. received by the taxpayer within the time allowed. For example, with income tax HMRC has to issue a notice by...
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