Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Readers’ forum: Repayment claim check

09 March 2021
Issue: 4783 / Categories: Forum & Feedback
HMRC’s enquiry of agent in respect of client SA return.

About ten years ago I acted for a subcontractor in the building industry who was subject to deductions under the construction industry scheme (CIS).

My appointment was short lived because he made various comments on the size of his tax repayment and my professional ability. However I must still be registered as his agent because I have just received a long letter from HMRC’s ‘Indv and Small Business Compliance Complex and Agents’ office.

The letter acknowledges receipt of a self-assessment repayment claim and says: ‘As part of our security procedures we verify a number of returns to make sure that the repayment amount claimed is correct. This is not a check into your self-assessment return under [TMA 1970] s 9A.’ However it does add later: ‘I will be checking your ... tax records for 2020.’

The letter starts by going through the standard money laundering questions that...

Only subscribers may read the full article

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
back to top icon