HMRC Worry

[daley1]

Hello

My father is currently in a Nursing Home on a permanent basis after a couple of years of bad health.

Prior to that he was a Self Employed Accountant.

However we have been getting mail from HMRC asking for him to file his tax return, and penalty notices

amongst other things.

We believe that nothing has been posted for at least 3-4 years?

 

I am awaiting POA to come through but until then I really am at a loss what to do as they wont entertain

talking to me.

He also has a DC chasing him for £2050 which is also for HMRC.

Any help greatfully appreciated.

[unclebulgaria67]

Perhaps your Fathers GP can send a letter to HMRC advising of his health condition over recent years and that he is resident in a nursing home. That he will not have been able to deal with any correspondence over recent years and HMRC should be aware of this. They can add that Son/daughter is applying for power of attorney and if this is granted will provide HMRC with a copy.

 

HMRC should then hopefully stop chasing until someone with a POA can complete any info for HMRC.

[sgtbush]

I've just looked up on google on your problem and I throws up son absolutely astounding horror stories of lacking on hmrc .

 

Use advice above.

An un emotional letter sent by recorded signed for delivery needs to be sent.

[Ethel Street]

Does this help?

 

http://www.litrg.org.uk/latest-news/news/161114-dealing-hmrc-if-you-have-mental-health-conditions

 

As you are registering a POA am I correct to assume that your father lacks mental capacity to manage his own affairs? Is it dementia? Dementia is also a disability under the Equality Act. Do you have (or could you get) professional medical evidence of the lack of mental capacity + existence of an Equality Act disability to supply to HMRC?

 

As a practical issue, even with the POA would you be in a position to file his tax return? Do you have access to his last return?

 

Logic would suggest that if your father has been unable for the last 3 or 4 years to file a tax return he has also been unable to practice as an accountant so may have little income to declare anyway. There may be significant unearned income of course, and maybe capital gains, that needs reporting.

 

As you say you are waiting for the PoA to come through I assume that you have already applied to register it so normally it comes through quite quickly in my experience.

 

If I were you I would wait until I had the POA and then send it, and any medical evidence, to HMRC asap asking them to correspond with you and putting them on notice formally of his disability through dementia [if that is what it is]. This is important because HMRC's obligation to make 'reasonable adjustments' under the Equality Act only starts when they have been told of the disability.

[Guest]

 

HMRC should then hopefully stop chasing until someone with a POA can complete any info for HMRC.

and, afaik, serious illness is a reason for hmrc to excuse any late returns/payment?

[daley1]

Thanks everyone for the advice.

I am going to wait until the POA comes through then put some time aside to contact HMRC and try to resolve things.

[ericsbrother]

power of attorney requires father to have full mental capacity. If thta isnt the case it is an application to the court of protection and that can take time and will cost more. Your father can give you written permission to act on his behalf in this matter if he is up to it. this one off consent wont have the same hoops to jump through as a lasting power of attorney.

 

Perhaps your Fathers GP can send a letter to HMRC advising of his health condition over recent years and that he is resident in a nursing home. That he will not have been able to deal with any correspondence over recent years and HMRC should be aware of this. They can add that Son/daughter is applying for power of attorney and if this is granted will provide HMRC with a copy.

 

HMRC should then hopefully stop chasing until someone with a POA can complete any info for HMRC.

[Ethel Street]

power of attorney requires father to have full mental capacity..

 

My understanding is that OP already holds POA, given when his father had mental capacity, and is now in the process of registering it with the Office of the Public Guardian to bring it into effect. Unless OPG have any issues the registration process takes only a couple of weeks - that's how long they took to register mine earlier this year anyway.

[TaxHero]

You may have a problem here. If your dad was a self employed accountant he should know the rules better than a lay person. You would have to argue that the onset of the illness was quick or HMRC will chase the full amount.