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HMRC have been accused of using ‘scare tactics’ to retrieve unpaid self assessment liabilities.
The Low Incomes Tax Reform Group (LITRG) has claimed that the department’s new-style payment reminder is worded in such a way that it is likely to frighten vulnerable and unrepresented taxpayers.
The organisation also said that the SA359 notification – headed ‘Self Assessment: Final Demand’ – was sent out too late to alert people that a 5% surcharge would be added to their 2007-08 liability if it was not paid by 28 February.
‘Although one statement we have seen was dated 16 February, it was not received until this week: too late to warn the taxpayer of the surcharge deadline on the 28th’.
The Revenue said the reminders were issued between 18 and 24 February, with an issue date of the 16th - which was when ‘the information was extracted from the system’.
The LITRG has advised taxpayers to check the demanded amount before paying, because ‘you may not owe it for a number of reasons’.
These reasons include:
- ‘If there has been a problem processing your tax return for 2007-08, the amount could be incorrect.
- ‘If you have submitted an amendment to your tax return or additional claim… it might not yet have filtered through to the amount demanded.
- ‘If you have written to HMRC about your 31 January tax, it is probable that your letter will be sitting in a pile of unanswered post.’
The organisation went on to accuse the Revenue of ‘not serving [its] most vulnerable customers well by continuing to issue communications such as these; hardly what would be expected from an organisation whose vision is to “understand… customers and their needs”.’
The new payment reminder is ‘designed to encourage customers to pay promptly and without further delay,’ said the taxman. ‘It also advises customers of the different ways they can pay HMRC and what to do if they are unable to pay the full amount overdue.’
The new notification also ‘tells customers about the consequences of non-payment,’ added the department.
