Response from HMRC in reply to first response

I received the following letter from HMRC - debt management on 15th October 2013:

Basically they refused to accept my form of payment saying "HMRC only accept payment via the methods shown on our website ... and are under no legal obligation to accept payments by any other method".

But there is no explanation as to why HMRC is not subject to the Bill of Exchange Act 1882.

So this could be taken as non acceptance under Bill of Exchange Act 1882 - section 42

Non-acceptance
When  a bill is duly presented for acceptance and is not accepted within the customary time, the person presenting it must treat it as dishonoured by non-acceptance. If he do not, the holder shall lose his right of recourse against the drawer and indorsers.

The key section is section 43
Dishonour by non-acceptance and its consequences
(1) a bill is dishonoured by non-acceptance-
(a) when it is duly presented for acceptance, and such an acceptance as is prescribed by this Act is refused or cannot be obtained; or
(b) when presentment for acceptance is excused and the bill is not accepted.

(2) Subject to the provisions of this Act when a bill is dishonoured by non-acceptance, an immediate right of recourse against the drawer and indorsers accrues to the holder, and no presentment for payment is necessary.

The situation as I read it, is that of dishonour by non-acceptance under (1)(a) and as HMRC sent back the bill, they are no longer the holder of the bill, I believe their immediate recourse rights are no longer valid. In any case, they have made no attempt to exercise immediate recourse.

First submission to HMRC

After discussion with my colleagues at Pleasant Rise, we decided to start the payment process with a bill of exchange made from the remittance advice attached to the document received from HMRC.

On 30th September, I converted the remittance slip to a bill by

Signing it
dating it
adding the words: Accepted for value Exempt from levy Exemption Acct (my nat insurance number)
adding the amount to the £ total place bottom right

and then endorsing the bill over to the HMRC by signing and dating the reverse of the bill.

The final result is shown on the scanned copy below:

Reverse side (showing endorsement)

Introduction to blog

This blog is about the process I followed to pay a corporation tax bill using a bill of exchange.

I need to firstly explain the situation that gave rise the the bill in the first place plus a bit of background to my freeman stance.

1. ACE 2012 Limited

I used this company as a service company when I was contracting IT services. I retired on 5th April 2013 and I have started the process of liquidating its assets.

The financial year of the company runs to 31st December. The corporation tax bill for the year ended 31st December  2012 was £4,354.80. I sent in the tax return online around April/May 2013. I was in two minds at the time as to whether to file the return. I decided to file the return and get a tax demand, then to see in what ways this could be paid.

2. Corporation tax

The acknowledgement of a company return was issued on 13 June 2013 with a reconciliation statement and at the bottom the usual tear off "remittance advice". The normal due date for payment for corporation tax is 1st October 2013.

3. Freeman status

From June 2013 to October 2013, the Balcombe fracking drill site was opened. I visited the site many times - during one visit there was an excellent speech by Ian Powel about commercial liens. Inspired by all the people who are protesting the mis behaviour of our government, I decided to make a "small " stand and pay this tax bill by Bill of Exchange rather than the way HMRC would like it paid.

I have also investigated the Terrorism Act 2006 - which makes it illegal to provide funds to organisations which you have reasonable cause to believe are engaged in terrorist activities. This is another reason not to pay this tax normally.

I AM part of the I AM THAT I AM Foundation and I am asserting my Freedom as a Freeman. To understand what this menas, I have been enormously helped by various people who are based where I live and have made youtube videos on a range of subjects, like deregistering your carriage (car), setting up a free state and other things.

I have also made the revocations as described by Andrew Bartzis