Readers’ forum: Time limits to amend returns

Our new client is the widow of a deceased company director and shareholder. The company was wound up by Companies House some time ago. Self-assessment returns for the three years to 5 April 2021 were filed for our client without her knowledge declaring salary and dividends which she never received and indeed she took no part in the company’s activities.

I have suggested to HMRC that the settlements legislation implies that the now deceased husband should be assessed for the dividends but the department’s response (from a ‘taxes technician’) was that it is too late to amend tax returns for those years and that the time limit for over-payment relief is four years.

What is the best response to this:

• refer HMRC to its own manual;
• quote its examples;
• request an internal review; or
• use the latest disclosure facility in respect of the husband’s tax returns?

I...