HMRC loses £60,000 VAT assessment due to the senior compliance officer failing to sign the assessment form in time, rendering the assessment out of time
Conservatory Insulations Northwest appealed to the First Tier Tribunal (FTT) in 2023 against assessments from HMRC for the periods 09/19, 11/19, 02/20, 03/20, 06/20 and 03/21.
Before this the appellant’s accountant filed an error correction notice with HMRC on 15 July 2022, explaining the reason for the errors and detailing the steps Conservatory Insulation was taking to avoid such errors in the future. A confirmation email was sent to the accountant after this.
This was filed with HMRC, but HMRC then ‘lost or misfiled’ the error correction notice. The accountant sent it again in May 2023. A phone call between the accountant and HMRC took place after this where the HMRC agent said there was no record of the original error correction notice.
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