Appeals against tax assessments
If you have recently received a tax assessment from Skatteetaten then you may wish to appeal against this assessment. The appeals can be on a variety of grounds, such as:
- Missing allowances, such as the Seafarers allowance
- Incorrectly calculated allowances, such as the wrong amount of the annual allowance being given
- Income incorrectly included, where you may have worked for a Norwegian company, but outside Norway for all or part of the year
- Norwegian NI exemption not given
- Any other error or omission
We can lodge an appeal for you, but we will need to be notified by you within 21 days of the issue of the assessment, and we will need all the information from you. Appeals must be submitted within 28 days, but we will need some time to formulate and submit the appeal.
If your appeal is that you were paid on the “Net Deal Arrangement” and your employer was due to pay your tax, then you need to bring the assessment to the attention of your employer, so that they can settle the tax on your behalf. There may still be errors which require appeal, but it is likely that your employer will want to check this to minimise the tax they need to pay on your behalf. If your employer submitted your Tax Return on your behalf, then it is probably that only they will be able to lodge an appeal on your behalf.
We will prioritise appeals and deal with them in the order that we consider appropriate – those where we need more information will be dealt with first – and we will notify you when the appeal is submitted, usually by copying you into the appeal receipt from Skatteetaten.
Please note that whilst we cannot guarantee the success of any appeal, we are happy to lodge virtually any appeal on virtually any grounds on your behalf.
If you changed employer then you may have received holiday pay from your previous employer during the last tax year that relates to previous tax year. This has almost certainly not been taxed, and you will be likely to have a 40% tax liability for this income. Skatteetaten should have sent you a letter advising you of this additional income on your tax return, and if so, we will need sight of that letter; and your final payslip from that employer.
If we submitted the tax return on your behalf….
Any appeal is included in the service that you have already been invoiced for.
Please send us an email about the assessment, and we will review it and lodge any appeal on your behalf.
If we did NOT submit your tax return….
Please send us the full details of your assessment, along with the following:
- A copy of your lønns-og trekkoppgave “End of Year Certificate” from each employment. These certificates are non-cumulative, and if you changed employer, then we will need full details of your previous employment.
- Full details of your grounds of appeal
- All supporting documentation for the appeal, such as a completed seafarer’s form along with details of the vessels’ flag
- If you are claiming Class 2 allowance (Married couples allowance) then a letter from HMRC confirming that your spouse’s income for the last UK tax year. Please note that a P60 will not suffice in the vast majority of cases
- A copy of a valid A1(E101) form
- Details of your time in Norway, especially if you have not been in Norway since before 2010
- A copy of your Pin Codes from MinId and your password so that we can be authorised to act for you
- A copy of the tax return that was submitted
- Any other relevant correspondence from Norway
- If you have an existing accountant, then we will need professional clearance from your existing accountant, even if they do not deal with the Norwegian tax affairs
If we did not submit your return, then we also require advance payment of £120 (£100 plus VAT) which covers lodging the appeal, and associated correspondence. The most complex appeals may incur additional costs, but we will make this clear to you at the earliest possible opportunity.
We accept all major credit cards, or can provide you with our bank details for direct payment.
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