Section 8 - Sample documents for website
- Enquiry opening letter
This is an example of a letter that might be issued if the pension contributions paid in the year appear to be high in relation to income received.
Thank you for your Tax Return for the year ended 5 April 2003.
I am writing to tell you that I intend enquiring into this return.
My enquiry is into your claim for tax relief on contributions of £11,000 to a Retirement Annuity contract. I will not be asking about other areas of your return unless your reply, or any further information I see, contains something that I need to check.
I enclose a copy of "Enquiries into Tax Returns by local Tax Offices" and a Question and Answer leaflet. These explain how we make enquiries and how we keep our promise of fair treatment under the Revenue's Service Commitment to you. The Question and Answer leaflet addresses practical issues that may concern you. Please read them both.
Please let me have a copy of your Retirement Annuity contract together with the certificate of contributions paid within 30 days of when you receive this letter. Let me know at once if you cannot do this.
You can ring me on the number at the top of this letter if you want to
discuss anything about my enquiry into your return.
- Formal notice requiring information during an enquiry
I wrote to you on 14 September 2004 to ask for documents and information for the purposes of the enquiry into your 2002-2003 Tax Return.
I have not received the items listed below. I am now giving you notice that you are required by law to produce the documents listed below within 30 days from the date you receive this notice.
- All sale invoices from your trade as a mechanic from November 2002 to 5 April 2003.
- All purchase receipts from your trade as a mechanic from November 2002 to 5 April 2003.
- All expense receipts from your trade as a mechanic from November 2002 to 5 April 2003.
If you do not comply with this notice, you may be liable to a penalty.
You have the right to appeal against this notice within 30 days of receipt of the notice by you. Your appeal must be in writing and state the grounds on which you are appealing.
Your appeal will be referred to the independent Appeal Commissioners who will decide whether the requirements set out in this notice were reasonable.
Normally appeals are heard by the local General Commissioners. You can elect for any hearing to be before the Commissioners for the area in which you live, in which your business premises are situated, or in which your place of employment is located. You have the right to choose which area when you appeal.
Alternatively, in most cases, you can elect for hearing by the Special Commissioners, a full time body which normally sits in London although they do visit other places occasionally. If you want the Special Commissioners to hear your appeal you must say so when you appeal.
Section 28A(1) & (2) Taxes Management Act 1970
The additional information that you have given me has enabled me to complete my enquiry into your Tax Return for the year ended 5 April 2003. My conclusion is that you started work as a self-employed mechanic in November 2002 and made a profit of £3,500.00 for the tax year 2002/03. I am amending your return to reflect this. Thank you for your help during my enquiry.
My amendment
Your return is amended as follows:
Your self assessment before my enquiry was that £XXXX.XX tax was due.
My amendment results in a £XXX.XX increase in tax due.
The amended self assessment is now £XXXX.XX tax due.
A change in the amount of your self assessment may change the payments on account due for the next year.
The tax figures in this letter include National Insurance contributions.
Paying any tax
The total amount outstanding on your self assessment account at the date of this letter is £XXXX.XX. This includes all items, not just the results of my enquiry. This figure may change on a daily basis. Any subsequent changes and additional interest arising will be shown on your next SA statement.
Interest will be charged on any tax paid late. The normal due dates for tax are:
- 31 January during the relevant tax year and 31 July after the end of the tax year for any payments on account you had to make, and
- 31 January after the end of the tax year for your final, balancing payment.
If you pay tax after these dates you will be charged interest, even if the payment reaches us within 30 days of this letter.
Any tax which is payable as a result of this letter should be paid within 30 days of the date you receive this notice. A 5% surcharge will be imposed on any tax which is unpaid more than 28 days after this. And an additional 5% surcharge will also be imposed on any tax which is still unpaid more than 6 months after it was due.
There are a number of ways you can pay your self assessment. We recommend that you use one of the electronic methods set out in the enclosed leaflet (IR2012). If you are not paying electronically you should, wherever possible, use the personalised printed payslip attached to a Statement of Account or Reminder we send you. If you don't have a printed payslip, do not delay making payment. Send your payment along with details of your name, address, telephone number and reference number to your Accounts Office at the address shown in the leaflet.
Your right of appeal
You have the right to appeal against this amendment or the conclusions within 30 days of the date of this notice. Your appeal must be in writing and should state the grounds for your appeal. An appeal form, SA536, is attached.
At the same time you can ask to postpone payment of any tax you think is overcharged until your appeal is settled. You may change your application later if there is a change of circumstances.
If we cannot agree a basis on which to settle your appeal, it will be considered by the independent Appeal Commissioners. Normally this will be the local General Commissioners for the area in which you live or work. You have the right to choose which area when you appeal.
Alternatively you can elect for hearing by the Special Commissioners, a full time body who normally hears cases in London although they do visit other places occasionally. If you want the Special Commissioners to hear your appeal you must say so when you appeal.
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