Wednesday, August 26, 2020

HM Revenue and Customs (day 11): Declan has written to the Financial Secretary to the Treasury. Will he be able today to submit his return online without facing prosecution, when he could have done so last February (WITH UPDATE 28/08/20)

Our Church and State website has no less than 59 Nobel Laureates on it despite the never-ending assault on our email; see paragraph 2 under "Church and State" on this blog's sidebar (updated today).

Article 10 of the European Convention on Human Rights and Fundamental Freedoms formulates what is the core of free speech. "Everyone has the right to freedom of expression." In an important interpretation of this article, the European Court of Human Rights in Handyside v. UK (1976) indicated that this "freedom of expression" should be construed as follows. It "is applicable not only to 'information' or 'ideas' that are favourably received, or regarded as inoffensive, or as a matter of indifference, but also to those that offend, shock or disturb the State or any sector of the population". Such are the demands of that pluralism, tolerance and broadmindedness without which there is no "democratic society" (see Cliteur, 2010).

For the first time in the life of Network for Church Monitoring, Declan has been prevented from delivering a Company Tax Return (CT600) for Corporation Tax with HM Revenue and Customs (HMRC) using their online services. Since 16 August, every time he tries to submit his return online, the company's gross profit figures for the accounting period to 31 January 2020 and the previous accounting period are deleted in the accounts before submission. This was not a problem last February when he could have filed with HMRC accounts that were accepted by Companies House earlier this month. He has heard back from HMRC this morning. He has been asked to delete his submission and to create a new submission. No issue has been identified as an explanation for what has happened and the inconvenience caused. Last Friday he brought to the attention of the Financial Secretary to the Treasury, Rt Hon Jesse Norman MP, this recorded letter to Jim Harra, Chief Executive and First Permanent Secretary at HMRC:

21 August 2020

Mr Jim Harra
Chief Executive and First Permanent Secretary
HM Revenue and Customs
100 Parliament Street
London
SW1A 2BQ

UTR: ****************

Dear Mr Harra

I have been unable to submit my return online for the past six days. I sent my complaint using your online form on 17/08/2020. The complaint is still being processed (ref: ASV-BPR7-650).

I respectfully request that I be permitted to submit online the return that I could have filed on 16/02/2020, including accounts that were accepted by Companies House on 09/08/2020. On 17/08/2020 I paid the corporation tax that HMRC calculated in that return at https://www.scribd.com/document/472712505/Company-Tax-Return-CT600.

Yours sincerely


Declan Heavey
Managing Director
Network for Church Monitoring



Only this month has Declan been prevented from submitting the return above because the draft accounts produced for his approval prior to filing are prosecutable. The gross profit figures go from this (correct):



... to this for his approval prior filing (incorrect):



UPDATE 28 August (10.50am): Two days ago, Declan deleted his submission and created a new submission. This was the 11th day in a row that he tried to get HMRC to accept his return for Corporation Tax. At last he was successful and HMRC accepted his accounts this morning. He does not have to pay one penny more or less in corporation tax based on HMRC's calculation in the return last February. This is his email to HMRC highlighting that no issue has been identified by them as an explanation for what has happened and the inconvenience caused:

For the attention of Lesley Regan, HMRC Ministerial Correspondence Team, Solicitors Office and Legal Services (ref. CETO/28239/2020)

Pauline Parker 
Complaints Manager
HMRC Digital Complaints Team

Address removed for email


26 August 2020

Dear Ms Parker,

Thank you for your email about the problem I am having with the submission of my return online for Corporation Tax. 

Before I commence the workaround you suggest by selecting the 'Create a new submission' button on the 'Track your submissions' page, please find attached a screenshot of the 'Track your submissions' page that you have no access to.

The 'Track your submissions' page reveals that I selected the 'HMRC only' filing option (as in previous years), although I note that you have not identified this or any other issue as the explanation for what has happened and the inconvenience caused.

I will now start a new return by selecting the 'Create a new submission' button on the 'Track your submissions' page. I will also be sure to make a screenshot of every page as I progress through your submission process.

If after trying the workaround I am still unable to submit my company return, I will then provide you with a file containing all of these screenshots for your further investigation.

Yours sincerely,

Declan Heavey
Managing Director
Network for Church Monitoring

Who can say that Declan does not have opposition?

The Royal Bank of Scotland Group Headquarters in Gogarburn. The RBS owns National Westminster Bank (NatWest).


Declan currently has NatWest Bank (owned by The Royal Bank of Scotland) before the Financial Ombudsman Service for the cancellation of a replacement standing order on the Network for Church Monitoring business account without his knowledge or consent. And this after he received an email from RBS on 17 February confirming that this standing order was active, as well as £100 compensation in recognition of his "time, travel costs and inconvenience" in setting up this and another replacement standing order on 12 February. He has been waiting since 25 February for NatWest Complaints to confirm who cancelled the standing order between this email on 17 February and the non-payment of his salary on 24 February. His salary continues to be paid online by quick transfer from the business account to his personal account pending this explanation.

25 August: Facebook's first quadruple block (day 22). Declan may have to ask an ombudsman to look at his complaint against NatWest afresh. It seems that the bank are still saying, in effect, that there was no active Standing order payable to himself on 17 February despite RBS's email to the contrary




The vast majority of my emails seeking permission to republish material on Church and State have been blocked since last March. This applies in particular to articles relating to space travel. What's so special about space travel?



24 May: Excessively targeted category: One of these 24 emails Declan sent to knighted professors yesterday has been read this morning. The only one read! Today Declan will try getting through to 21 Nobel Prize laureates (WITH UPDATE 27/05/20)



"Let me recommend an important web site churchandstate.org.uk. Operating out of London this well-designed and exciting web site covers church-state, population, climate change and other issues. Check it out." Edd Doerr (1930-2020), (then) President, Americans for Religious Liberty