Deliberately submitting HMRC Self-Assessment Late to Hide Income from CMS

Mae'r ymateb i'r cais hwn yn hwyr iawn. Yn ôl y gyfraith, ym mhob amgylchiad, dylai Cyllid a Thollau Ei Mawrhydi fod wedi ymateb erbyn hyn. (manylion). Gallwch gwyno drwy yn gofyn am adolygiad mewnol.

Dear HM Revenue and Customs,

Please could you provide details of your policies and guidance that would be applicable under the following scenario:

A non-resident parent (NRP) deliberately submits his/her HMRC self-assessment late which includes a substantial increase in income exceeding 25% so that it doesn't pull through on the Child Maintenance Service's (CMS) HMRC-linked interface. He/she then submits two tax returns in tandem at a later date so that only the later tax return with substantially reduced income pulls through on the CMS' system.

Yours faithfully,

Mr McGregor

foi.team@hmrc.gsi.gov.uk on behalf of HMRC FOI Team, Cyllid a Thollau Ei Mawrhydi

Our ref: FOI2019/02590

Dear Mr McGregor,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 8th December which has been passed to
HMRC's Freedom of Information Team.

We have allocated the above reference which you should quote if you need
to contact us.

The Team will arrange for a reply to be sent to you which will either
comply with HMRC's obligations under Freedom of Information Act or, if we
think it's an enquiry that we don't need to address under the terms of the
Act, let you know why. If it is the latter we will, if possible, pass it
on to a more appropriate part of the Department for answer.

Yours sincerely

HMRC Freedom of Information Act Team

foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team, Cyllid a Thollau Ei Mawrhydi

1 Atodiad

Dear Mr McGregor,

I am writing in response to your request for information, received 8th
December.

Yours sincerely,

HMRC Freedom of Information Team

Dear HM Revenue and Customs,

Please pass this on to the person who conducts Freedom of Information reviews.

I am writing to request an internal review of HM Revenue and Customs's handling of my FOI request 'Deliberately submitting HMRC Self-Assessment Late to Hide Income from CMS'.

Your reason for rejecting my original request under Section 84 of the FOIA is not applicable as my request clearly asked for copies of relevant policies and guidance.

Your response also suggests HMRC are passing all responsibility to the CMS under this scenario which I would like to request HMRC reviews and clarifies given that there is tax evasion involved.

In response to your comment “if another tax return is submitted, it will be treated as a correction to the existing SA return”, if a 2016 and 2017 tax return are submitted at the same time in April 2017, are you saying the 2017 tax return would overwrite the 2016 one even though they are for different tax years? If so, does this explain situations where income for some tax years is mysteriously missing in the HMRC-CMS interlinked system?

A full history of my FOI request and all correspondence is available on the Internet at this address: https://www.whatdotheyknow.com/request/d...

Yours faithfully,

Mr McGregor

foi.team@hmrc.gsi.gov.uk on behalf of HMRC FOI Team, Cyllid a Thollau Ei Mawrhydi

Our ref: IR2020/00307

Dear Mr McGregor,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 11th February which has been passed to
HMRC's Freedom of Information Team.

We have allocated the above reference which you should quote if you need
to contact us.

The Team will arrange for a reply to be sent to you which will either
comply with HMRC's obligations under Freedom of Information Act or, if we
think it's an enquiry that we don't need to address under the terms of the
Act, let you know why. If it is the latter we will, if possible, pass it
on to a more appropriate part of the Department for answer.

Yours sincerely

HMRC Freedom of Information Act Team

foi.team@hmrc.gsi.gov.uk on behalf of HMRC FOI Team, Cyllid a Thollau Ei Mawrhydi

1 Atodiad

Dear Mr McGregor,

I am writing in response to your request for information, received 11th
February.

Yours sincerely,

HMRC Freedom of Information Team