Still no reference to the possibility of a 'hardship' write off on this latest incarnation. The recognition of a hardship write off is in COP 26, and in relevant sections of the DMBM, as well as other HMRC documents. This continued omission from all versions of form the TC846 looks like an attempt to suppress a purely hardship based remedy. Is anyone aware of any official explanation why this is so? Am I being too cynical?
Steve
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