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Income Tax Self Assessment Full Enquiries
The "trigger point" is the issue of the S9A or S12AC TMA 70 Notice by the Inspector of Taxes together with a request to examine all of the business books and records or, in the case of a personal taxpayer, all of the underlying documents used in the preparation of the Self Assessment Return.
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| ii) |
Corporation Tax Self Assessment Full Enquiries
The "trigger point" is the issue of the Notice under S24 (1) Schedule 18 Finance Act 1998 together with a request to examine all of the business books and records.
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| iii) |
Employer Compliance Disputes
The cover is in respect of PAYE, P11D and NIC disputes and the "trigger point" is the issue of a letter, assessment or notice by the Inland Revenue, following an Audit visit, providing there is a prospect of reducing the alleged liabilities.
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| iv) |
HM Revenue & Customs VAT Disputes
The "trigger point" is the issue of a written decision, assessment , or statement of alleged arrears by HM Revenue & Customs into Value Added Tax and/or Value Added Tax default surcharges and misdeclaration penalties providing there is a prospect of reducing the alleged VAT liabilities.
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| v) |
IR35 Disputes
The "trigger point" is the issue of a Notice under S24(1) Schedule 18 Finance Act 1998 or an HM Revenue & Customs Compliance visit where the HM Revenue & Customs are disputing the IR35 declaration. However, there must be a written Contract for Services in respect of the liabilities which are being disputed. The Contract must also have been strictly followed and there must be a reasonable prospect of successfully contesting the Revenue's allegations.
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The main exclusions are:
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Existing investigations and disputes at the time the insurance is taken out.
Fees incurred prior to the written acceptance of a claim.
"Aspect" Enquiries where the Inspector of Taxes is merely raising a routine enquiry into a part of the Self Assessment Return.
Claims arising where the annual Returns are submitted "late"; i.e. outside the time parameters set out in Taxes Management Act 1970 and Schedule 18 Finance Act 1998.
Attendance at routine VAT and Employer Compliance visits.
Any matter relating to Tax Credits or the National Minimum Wage.
Special Compliance Office, Special Investigation Section and HM Revenue & Customs Investigations Division cases.
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| The Tax Defence Helpline
The Helpline provides telephone advice on a Monday to Friday 9.00am to 5.00pm basis (Bank Holidays excluded) in the following areas:
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Income Tax
Corporation Tax
Capital Gains Tax
VAT
Inheritance Tax
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This advisory facility is not intended to replace your professional advisor, but will provide a valuable sounding board or a second opinion on day-to-day tax issues.
Our experienced advisors are all either ex-Revenue or recruited from the tax profession. |