Technical Meeting Agenda: Key Discussions and Updates for Professionals
Explore the comprehensive agenda of a technical meeting covering topics such as helpline survey feedback, HMRC error submissions, website resources, recent tribunal decisions, disclosure refresh, and year-end updates from Deloitte. Stay informed and engaged with the latest updates in the accounting and finance industry.
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Presentation Transcript
Agenda for Technical Meeting 15 June 2018 - 2.00pm 1. Welcome (2.00 2.05) VB 2. Helpline survey feedback (2.05 2.25) - Archna Tharani - Oculus Accountancy Ltd 3. Incorrect P46/starter declarations submitted to HMRC Employer error (2.25 2.40) SS/RL 4. Website Members area Tech info How to get into the PTA How to complete an SA return Helpline Bible Know your Password! (2.40 3.20) IB 5. P800s into SA and Late filing penalties recent Tribunal decisions Goldsmith et al discussion (3.20 3.50) IB & handout 6. FTN - Disclosure refresh (3.50 4.10) IB & handout 7. Deloitte and year end update(4.10 4.30) VB 8. AOB
Helpline survey feedback Archna Tharani - Oculus Accountancy Ltd
Incorrect P46/starter declarations submitted to HMRC Employer error Richard Leszczynski Champneys Tring Ltd v HMRC TC05685 Regulations Scenarios
Website Members area http://taxaid.org.uk/wp-login.php?redirect_to=%2Fabout%2Fmembers-area Technical info How to get into the PTA How to complete an SA return Helpline Advice Bible Know your Password!
P800s into SA and Late filing penalties recent Tribunal decisions Goldsmith (TC06284) - put into self assessment because HMRC couldn t code out an underpayment. Held that notice to file a tax return was invalid and that HMRC could NOT collect any late filing penalties. Galiara (TC06431) and Lennon (TC06453); similar cases Judge in Lennon referred explicitly to the Goldsmith judgement HMRC DO NOT need SA to collect PAYE underpayments; and They already have assessing powers: TMA s29 assessments and recently-introduced simple assessment procedures. The implications for our clients What do we advise? Round table discussion
Failure to Notify (FTN) - Disclosure refresh Distinction between being registered for SA not being Voluntary disclosure Outside Remit? Within Remit? Property income Links to disclosure facilities: https://www.gov.uk/government/publications/let- property-campaign-your-guide-to-making-a-disclosure https://www.gov.uk/guidance/admitting-tax-fraud-the- contractual-disclosure-facility-cdf https://www.gov.uk/guidance/worldwide-disclosure- facility-make-a-disclosure
