What is an s9a enquiry?

What is an s9a enquiry?

HMRC have sent me a letter with Section 9A TMA 1970 on it, what does this mean? This is simply a formal notice of enquiry which allows HMRC to conduct an investigation into your personal return and can be issued up to 12 months after the filing date of the personal return they are looking into.

Can HMRC open an enquiry?

An enquiry can only be opened when you have sent in a tax return. Broadly, if you filed your tax return on time and made no changes to it, HMRC have 12 months from the date you filed the return in which to open an enquiry.

How long can an HMRC enquiry last?

HMRC will investigate further back the more serious they think a case could be. If they suspect deliberate tax evasion, they can investigate as far back as 20 years. More commonly, investigations into careless tax returns can go back 6 years and investigations into innocent errors can go back up to 4 years.

What is Section 9A?

Section 9A in The Industrial Disputes Act, 1947. 9A. Notice of change.- No employer, who proposes to effect any change in the conditions of service applicable to any workman in respect of any matter specified in the Fourth Schedule, shall effect such change,–

What is HMRC discovery assessment?

HMRC can only make a discovery assessment if an HMRC officer ‘discovers’ an underpayment of tax and that underpayment is due to careless or deliberate behaviour by the taxpayer or their agent. However, if the taxpayer’s behaviour is deliberate, HMRC can go back 20 years. …

How long do HMRC letters take to arrive?

First class letters are delivered one day after they’re dispatched. Second class letters are delivered 2 days after they’re dispatched. Letters are printed at 5:30pm and dispatched the next working day (Monday to Friday).

How long does HMRC have to respond to a letter?

You should expect a response within four weeks, after which time you should chase them if necessary.

What triggers an HMRC investigation?

What triggers an investigation? HMRC claims compliance checks are usually triggered when figures submitted on a return appear to be wrong in someway. If a small company suddenly makes a large claim for VAT, or a business with a large turnover declares a very small amount of tax, this will likely be flagged-up by HMRC.

What is 9 a CPC?

Section 9A provided that where an application has been made for granting or setting aside an order granting any interim relief in a suit, if either of the parties challenge the jurisdiction of the Court to entertain the suit, the Court would have to decide the preliminary issue of jurisdiction before deciding the …

What is Section 13B?

Section 13B of the Hindu Marriage Act, 1955 mandates that in case of divorce by mutual consent, there has to be a composite period of 18 months of separation — one year provided in Section 13B (1) and six months in Section 13B (2).

What is discovery assessments?

This measure is designed to provide certainty that HMRC can use discovery assessments to assess certain tax charges where an individual has failed to notify HMRC that they are liable and has failed to complete a Self Assessment tax return.

Can HMRC increase a discovery assessment?

HMRC have the power to re-open a past year of assessment if they discover an under assessment that results in a loss of tax, and raise a Discovery Assessment. There must be an incomplete disclosure leading to a loss of tax of some kind.

What is a section 9A enquiry?

Section 9a Enquiries. HMRC are entitled to enquire into any personal self assessment tax return and will do so via a Section 9a Enquiry. These enquiries will either relate to a specific aspect of the self assessment return or the return as a whole.

How can revenue open an enquiry without S9A?

The only other way that they can open up enquiries is by making a discovery before making the enquiry. This is a more nebulous concept but Revenue operational procedure demands that a reason should be given for the investigation/enquiry if it is not under S9A.

Can an inspector give notice of his intention to enquire under S9A (1)?

The context of that legislation is that the inspector must have “given notice” of his intention to enquire under S9A(1). I do not see how he can have given such notice if he did not mention that his intention was an intention under S9A(1).

Is a S9A notice a valid s19a?

If the Revenue are making SA enquiries they must clearly advise that it is a S9A Notice to be valid. If they have not then the enquiry has not been commenced legally. It then follows that if the S9A Notice is bad in law then any subsequent S19A is also invalid. Wing Hung Lai v Bale.