Agenda for Technical Meeting 15 June 2018 2

Agenda for Technical Meeting – 15 June 2018 2. 00 pm 1. Welcome (2. 00 – 2. 05) VB 2. Helpline survey feedback (2. 05 – 2. 25) - Archna Tharani - Oculus Accountancy Ltd 3. Incorrect P 46/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. • • P 800 s 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 P 46/starter declarations submitted to HMRC – Employer error Richard Leszczynski • • • Champneys Tring Ltd v HMRC TC 05685 Regulations Scenarios

Website – Members area http: //taxaid. org. uk/wp-login. php? redirect_to=%2 Fabout%2 Fmembers-area • Technical info • How to get into the PTA • How to complete an SA return • Helpline Advice Bible • Know your Password!

P 800 s into SA and Late filing penalties – recent Tribunal decisions • Goldsmith (TC 06284) - 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 (TC 06431) and Lennon (TC 06453); 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 s 29 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/letproperty-campaign-your-guide-to-making-a-disclosure https: //www. gov. uk/guidance/admitting-tax-fraud-thecontractual-disclosure-facility-cdf https: //www. gov. uk/guidance/worldwide-disclosurefacility-make-a-disclosure

Deloitte & Year end update AOB