Tag Archives: HMRC

Out of proportion!

HM Revenue and Customs (HMRC) promises in its ‘Charter’ to “treat you fairly”. However, in practice HMRC can sometimes seem heavy-handed when applying its powers. Many appeals by taxpayers to the tax tribunal concern the imposition of penalties by HMRC. The rates and amounts of penalties can be eye-watering. For example, the standard maximum penalty… Read More »

Nice try by HMRC!

Taxpayers must play by the rules. HM Revenue and Customs (HMRC) enforces its vast powers to ensure this is so. Thankfully, those powers invariably also give taxpayers some degree of protection. For example, HMRC may require information and documents ‘reasonably required’ to check a taxpayer’s tax position. HMRC may impose penalties if the taxpayer fails… Read More »

So you think you have HMRC clearance?

Anyone working in tax know how complex it can be. There are so many ‘grey’ areas of uncertainty. It is sometimes difficult to know whether one’s interpretation of tax law is correct. HMRC to the rescue? The law recognises this uncertainty for taxpayers and advisers. Statute provides for applications to HM Revenue and Customs (HMRC)… Read More »

HMRC: From bad to worse?

Some taxpayers seem to consider that HM Revenue and Customs (HMRC) does whatever it wants. Of course, that is not the case. For example, there are certain conditions and exceptions about when HMRC can request information and documents from taxpayers. Out with the ‘old’… In addition, HMRC’s ‘customers’ are protected by ‘The HMRC Charter’. There… Read More »

HMRC being unfair? What next?!

Taxpayers sometimes have grievances about HM Revenue and Customs (HMRC), such as mistakes or unreasonable delays. What can be done? Some possible actions to consider are outlined below. You have rights! Disgruntled taxpayers could consider referring HMRC to ‘Your charter’ (www.gov.uk/government/publications/your-charter/your-charter). It applies to the conduct of HMRC officers when interacting with taxpayers (e.g. during… Read More »