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The lost return

02 July 2013
Issue: 4409 / Categories: Forum & Feedback , Admin , Self assessment

The taxpayer submitted his return at the proper time and this was acknowledged by HMRC. A payment on account for the year was also made, but this is currently held as a credit on the account because the return has been lost

A tax return was submitted to HMRC for the tax year ended 5 April 2001. This was acknowledged as being received by the department although they also admit that they have lost the form.

After the submission of the return an amount of money was paid on account of the liability. Because of the loss of the form this is held currently as a credit balance. The client maintains that the payment was made in view of a possible liability and put some money down to avoid any potential interest charges.

The client subsequently moved abroad and contacted HMRC recently regarding this credit.

As advised by HMRC our client wrote to reclaim this but this has generated a request for a copy of the signed 2001 return with an original signature to enable them to ascertain his tax position.

The client would like the return...

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