Just come off the phone from the IR help line. I queried the "new" compliance deadline of 12/11/04 we were informed of by our local IR office some weeks ago, rather than the end of January (as discussed in previous threads).

I was told that the end of January deadline is only really for self employed people(?). Others must comply by the 12/11/2004, failing which they must show "good cause" for not complying sooner. Failure to show good cause means that there will be no restoration of the award back to April 2004. This new deadline is referred to in HB Circular A30/2004. I queried the statutory basis for the shift, but the adviser was unable to tell me what it was (if indeed it requires one).

I also meant to query a rumour I had heard that this new deadline had itself shifted (this time forwards in time to December I think), but I was in such a state of bliss, having had to listen to Robbie Williams whilst on IR hold, that I completely forgot to mention it. Does anyone have any news on any of this?

Steve

Who is Robbie Williams?

Do Robbie Williams and the Beatles get royalties every time someone calls tax credits

Did anyone manage to get to the bottom of when the final reconciliation date is? Is it January or November?

I understand that our Robbie's latest offering is called 'Misunderstood'. No doubt he's looking for some more royalties from the Tax Credits advice line, then.

It was certainly extended to the 29th November but I although I was told this by the Inland Revenue I haven't seen anything in writing about it.

Hi Chris,

Thanks for the update. Have you to date been advised of the statutory basis for these changes? I suspect they are by IR inclination. If late reconciliation compliance is rejected because of lack of "good cause", I think the Adjudicator (if approached via a complaint etc) may have something to say about it, given the goal post moving.

Steve

The January deadline is the final date for self-employed people, who have previously given an estimate, to get in their final details. The November date was six weeks on from the technical deadline and was a period during which the IR used their discretion to regard any late details coming in as automatically having good cause. my understanding of this was they felt that there was a group of people who would not realise they needed to take action until their actual payments stopped. For people getting payments through their employer there is a 42 day run on so some people could have continued to get provisional payments in this way until mid November and would only have realised when those stopped that they need to do something.

What a pity these rules/procedures have not been publicised by the IR. At first glance, I cannot see a reference to the new November 2004 deadline in the official TC Manual.

Steve