Conservatory Insulations Northwest Appeals HMRC Assessments After Lost Error Correction Notice in 2023

• Conservatory Insulations Northwest appealed to the First Tier Tribunal in 2023 against HMRC assessments for specific periods.
• The company’s accountant filed an error correction notice with HMRC on 15 July 2022.
• The notice explained the errors and outlined steps to prevent future errors.
• HMRC confirmed receipt of the notice via email.
• HMRC lost or misfiled the error correction notice.
• The accountant resent the notice in May 2023.
• A phone call with HMRC revealed no record of the original notice.

Source: accountancydaily.co

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.