Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Repayments to nominees

11 May 2010
Issue: 4254 / Categories: Forum & Feedback
'Are HMRC within their powers to "fail" these tax returns?'

In attempting to lodge tax returns where ‘repayment to nominee’ is selected I am being instructed (by the system) that this will fail HMRC’s online filing validation and that the repayment data has to be amended and instead I must advise HMRC by telephone or in writing that repayment is to be made by this method.

Are HMRC or the Government Gateway within their powers to ‘fail’ these tax returns?

Surely if the self assessment tax return allows a taxpayer to ask for the repayment to be made this way then HMRC cannot do anything but accept it

The alternative only serves to delay matters and creates more work – in addition to extra expense to the client – in making often wasted telephone calls or sending letters that go missing.

This just seems to me like another stalling tactic for HMRC to delay issuing...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon