Kind of support: Tax
Description of support work: Description of support work: I need to claim back overpaid VAT which was paid at the time based on automated assessment made by HMRC. This was for periods 09/05, 09/06, 12/06 and 03/07. Due to my health issues these returns were not made until February 2012. I made the payments in good faith at each period end to not add further to my health issues. I requested and have received today statement of my account which shows that overpayments made for above periods were never refunded.
I have also found an old letter from HMRC saying “The payments will not be credited to your account or repaid. Although you have an entitlement to claim a refund under section 80(1A) VATA 94, under the terms of S80 (4) VAT Act 1994, the commissioners are not liable to repay any amount paid to them where the return was rendered more than four years after the end of the prescribed accounting period in which the assessment was made. The payment of an assessment is considered to fall under the terms of that provision.”
I need to know where I stand with regards to getting the refund and best course of action to get this refund. Please also note I am in process of completing couple of other outstanding returns too.
I will provide the statement and relevant letters once your services are confirmed.
I will also be looking for a new accountant soon this is a good chance for you to impress! :)
UK service providers only please!
HITESH P.98% (8)
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Clarification Board Ask a Question
To be really honest, You can never claim this overpaid VAT and it will stay as it, consider it gone forever, as detailed in your own statement,"The payments will not be credited to your account or repaid. Although you have an entitlement to claim a refund under section 80(1A) VATA 94, under the terms of S80 (4) VAT Act 1994" which says the claim should be made within 4 years.
Therefore, please do not waste anytime or money in it.
Finally would be glad to work for you on your remaining outstanding work?
Ali (Chartered Accounts England and Wales)HITESH P.11 Aug 2017
Many thanks for your response.
I came across below article, what do you think?
Shahzad A.12 Aug 2017
The article is just about producing a further argument out of case .i.e. saying same thing but in a different way.
would it have been a successful claim, I would have raised the claim by referencing to this case as this is similar to you circumstances but this never happened, therefore, not much to consider.
Obviously, hard to swallow , anyone would have been in devastating situation but not much we can do about it.