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WhatsApp messages prove taxpayer’s point

27 October 2023
Issue: 4911 / Categories: Tax cases
R Monks (TC8954)

On 27 January 2022 HMRC opened an enquiry under TMA 1970 s 9A into the taxpayer’s 2019-20 self-assessment tax return and enclosed a schedule of information it required. It produced a receipt from the Post Office for first class post for the letter as proof of posting. On 3 March 2022 HMRC sent an information notice (FA 2008 Sch 36) to the taxpayer because he had failed to provide the documents requested.

The taxpayer said HMRC was out of time to open the enquiry. He said the enquiry notice was dated 27 January 2022 and in terms of the legislation the closing date for receipt of that was 29 January 2022. He had not received the notice until 1 February 2022. He asked that the Sch 36 notice be withdrawn but if it transpired that a valid enquiry had been opened he...

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