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bigduckontax
bigduckontax, Accountant
Category: Tax
Satisfied Customers: 4335
Experience:  FCCA FCMA CGMA ACIS
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I received an APN notice, but i am non resident in UK and no

Customer Question

i received an APN notice, but i am non resident in UK and no longer have assets in the UK, or fill out self assesment forms any longer. am i able to dispute the APN as unenforceable due to my situation?
Submitted: 1 year ago.
Category: Tax
Expert:  bigduckontax replied 1 year ago.
Hello, I am Keith, one of the experts on Just Answer, and pleased to be able to help you with your question. HMRC have been issuing APNs in their thousands to people who have used tax avoidance schemes in the past. What you should do is to simply write a letter to the tax office which issued the notice pointing out that you are non resident in the UK, have no assets there and that the issue of an APN is inappropriate. Here is the advice from HMRC on the subject: 'What to do if you disagree with the accelerated payment notice There is no right of appeal against an accelerated payment notice. However, you can make representations to us if you believe that one or both of the following applies: • the conditions for issuing the notice have not been met – these are shown in the section headed ‘When we may send an accelerated payment notice’, on page 1 of this factsheet • the amount shown in the notice is not correct – if this is the case you will need to tell us what you think the correct amount is and why Your representations must be in writing, and must reach us no later than 90 calendar days from the date that you receive the notice. We will then consider what you say and let you know our findings. If you make representations, you cannot ask for postponement of the amount shown in the accelerated payment notice. However, if you make representations before the date the payment is due, and we do not withdraw the notice, the deadline for paying may be extended. Payment will be due on the later of: • the due date shown in the accelerated payment notice • 30 days after the date on which you receive our decision about the representations you made CC/FS24 4 If the deadline for paying is extended, any penalties for paying late will apply from the extended deadline date. If you are a member of a partnership, you can make representations regarding your own partner payment notice. You cannot make representations on behalf of any of the other partners, or on behalf of the partnership as a whole.' Of course there is always the possibility that at some time in the past when you were resident in the UK you used one of these tax avoidance schemes, in which case there might be tax outstanding. Alternatively HMRC may have been making assumptions. HMRC are very keen to make assumptions, in my experience invariable incorrect and always in favour of the revenue! I do hope that I have shed some light on the position.