My client has an alleged overpayment of TCs going back to 2004. She claimed as a single parent after separating from her husband and he was living elsewhere (she doesn't know where he is). The Revenue have claimed that they were still living together from 2004 to 2008. They state that they have terminated the 06/07 and 07/08 awards under s19 of the TCA2002, and terminated the 04/05 and 05/06 awards under s20(1) of the TCA2002.

We are appealing, mainly based on the facts (though there is some evidence the ex was using her address so we'll have to overcome that)

I am wondering whether the Revenue can legitimately rely on s20(1) because they say that they discovered the 04/05 and 05/06 TC awards were incorrect while investiageing the TC claim for 06/07. They don't give details of any revision of the client's income tax liability, which appears to be required by s20(1) and 20(2). Does anyone have any experience of this?

Sections 20(4) - 20(6) allow HMRC to revise an earlier decision where there is fraud or neglect. Could it be these sections they are using?

There is more information on their website that might be useful: http://www.hmrc.gov.uk/manuals/ccmmanual/CCM13000.htm

Victoria
(LITRG)