Evidence submitted by Jason Grobler (tre0063)
To Whom It May Concern, 23rd April 2018
I am writing with regards to the two points below in the scope of inquiry.
My experience with HMRC has been one where response times are disproportionally long and unprofessional in the time it takes to get a response.
I understand settlement is to be concluded by 30 September 2018! With response times ranging between 3-5 months I am not hopeful for myself or many others that this is possible. If this is not possible I am concerned that I maybe asked to pay 1000s of pounds extra as a direct consequence of the 3-5-month response times by HMRC.
Below I will outline some of my correspondences and the time it took to receive a reply from HMRC
On the 1st of July 2017 I submitted a settlement application by email and also by air mail.
On the 13th of October I received a Contractor Loan Settlement offer CL5a (just over 3 months later). The letter had a date of 25th September and the envelope was marked priority, so I assume it wouldn’t be 18 days to deliver the letter if it was sent on the 25th of September when the letter was dated.
On the 21st of December after receiving professional advice which was delayed due to my accountant awaiting responses from HMRC I accepted the offer with a few brief amendments including an adjustment of just under 1%. My acceptance was by email and by airmail I suspect the airmail was received approximately 15th of December.
It has now been 4 and a half months and I have heard nothing back.
I can’t see how this is an acceptable turn around that allows taxpayers to enquire, submit or dispute evidence when an end date of 30 September 2018 has been set for settlement.
I am concerned that even If I do receive correspondence within the next 6 weeks (which will be 6 months) if it requires me to reply back in mail before I receive the final settlement offer, it will add another 3-6 months to the process which will take my case past 30 September 2018.
I am hopeful that my liability will simply be adjusted as I have requested, and I can make the payment with no further correspondence that would incur a 3-6-month delay that would take my case past 30 September 2018 and incur possibly 1000s of pounds in additional costs simply due to the unprofessional response times of HMRC.
Furthermore, the looming date of 30 September 2018, combined with the extremely slow response times 4-5 months, unfairly pressures tax payers to accept any offer and not present any issues or concerns they have with the information presented or risk missing the deadline and incurring significant extra costs.
Kind Regards,
Jason
Copies of my email correspondences are below. They are the evidence of my communications.
From: Jason Grobler [mailto:jasongrobler@hotmail.com]
Sent: 21 December 2017 01:26
To: RESOLUTION, CL (Counter-Avoidance) <cl.resolution@hmrc.gsi.gov.uk>
Subject: HMRC
Dear HMRC,
Thank you for you the letter dated 25th September. I apologise for the delay, I received the letter on the 13th of October and have had to seek advise. I have attached the Settlement Options form CL5a.
In Regards to the loan amounts, I have a P11D statement from 2008 which shows a loan amount of 106,289.91 (attached)
Your assessment loan amounts for 3 years is below
2005-2006 Loan 8083
2006-2007 Loan 68423
2007-2008 Loan 30576
Total 107082
This is 792 more than what I my P11D statement from 2008 showed and I am wondering on the discrepancy? I enquired with those holding the loan (attached) and they could find no reason for the discrepancy. Therefore I request 792 pounds be removed from one of the loan years so the total amount matches my P11D
In the reply from those holding the loan they confirmed they will write off the loan.
As I have never been domiciled in the UK and I am not and will not be resident when the loan is written off I trust there will be no inheritance tax
In receiving an offer I have been advised to ask for the following to be included.
1. Amend the definition of 'excluded loans' - it should be explicit that this cannot be used to seek tax on fees considering HMRC's revised terms published on 7 November 2017.
2. You should ask HMRC to confirm in writing that the charge under Sch.11 Finance Act (No.2) 2017 will not apply on 5 April 2019 to settled years.
Please confirm if the electronic copy of the documents attached is sufficient or if a paper copy is needed
Thanks,
Jason
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From: Jason Grobler [mailto:jasongrobler@hotmail.com]
Sent: 01 July 2017 07:41
To: RESOLUTION, CL (Counter-Avoidance) <cl.resolution@hmrc.gsi.gov.uk>
Subject: Settlement Case Ref CFS-1100345
To Whom it may concern,
Please find attached a settlement form, covering letter, as well as APN bank statement and APN payment screen shot which covers the conditions under which I seek full and final settlement.
Regards,
Jason Grobler