Case study 1
Importer with a year of supplier payments and no declarations
Nobody in the finance team had known the declaration was required, so a full year of outward payments had gone through on the strength of the banking relationship alone. We pulled every outward remittance from the statements, matched each to its invoice, and grouped them by what was being bought, because the treatment and the certificate question follow from that. Positions were settled group by group rather than payment by payment. The engagement produced a schedule of the year's remittances with a documented treatment for each, the filings that could still be made, and a pre-remittance step built into the payment process.
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Case study 2
Declarations that were always filed just after the transfer
The company was filing, so it believed it was compliant. The declarations were consistently going in after the bank had already released the funds, which is a pattern rather than an oversight and reads as one. We looked at why: the finance calendar put the treasury run ahead of the tax step, so the sequence produced that result every time. We reversed the two, defined who signs off the characterisation, and set the bank instruction to follow the declaration. The engagement produced a corrected sequence, a note of the historic pattern and its cause, and declarations that now precede the payments they describe.
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Case study 3
Sale proceeds repatriated through a relative's account
The seller was abroad, a relative in India had handled the sale and the transfer, and no declaration existed in anyone's name. The first question was who the remitter had been, because the answer decides whose declaration was missing and whose record has to be repaired. We traced the funds from the sale deed through the accounts they passed between, established the beneficial position, and prepared the filing in the correct name with the tax already accounted for on the sale identified. The engagement produced the declaration, the ownership trail behind it, and written instructions for how the remaining proceeds should be sent.
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Case study 4
Remittance declared in the wrong part of the form
The declaration had been filed on time, in the part that applies where no accountant's certificate is required, for a payment that needed one. Because something had been filed, the gap went unnoticed for a long time. We characterised the payment properly, obtained the certificate for the treatment that could be supported, and corrected the record, keeping both versions and a note of why the first was wrong. The engagement produced a correctly completed declaration, the certificate behind it, and a short decision test the team now runs on payment type before choosing which part to complete.
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Case study 5
Gap discovered during a bank's periodic review of remittance files
The bank asked for the declarations supporting a set of past transfers and several could not be produced. The pressure was immediate and the documents were old, so we worked in the order the bank had asked rather than the order that suited us, and gave partial answers with dates attached instead of waiting to be complete. Each payment was characterised from whatever primary evidence survived. The engagement produced the declarations that could still be filed, a written account of the payments where they could not, and a reply the bank accepted for its file.
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Case study 6
Group entity filing while its sister companies filed nothing
All of the entities remitted to the same overseas parent for the same reason, and only the one with a tax manager had been filing declarations. Since the payments were identical in character, the analysis already existed and did not need repeating; what was missing was its application to the other companies. We extended the settled position across the group, filed what each entity could still file, and recorded the differences where an entity's facts were not identical. The engagement produced declarations across every entity on one basis and a group instruction naming who files for whom.
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Case study 7
Catching Up From Inside the United States
The domestic route suits a filer who was resident in the US through the missed years, and it differs from the offshore one in what it asks for and what it costs. Choosing between them before anything is filed is the whole engagement.
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Case study 8
A Clean History Used to Remove a First Penalty
An administrative waiver can remove a first failure where the filing and payment record supports it, and it is spent once used. Whether to claim it now or keep it for a heavier year is a judgement made with the whole file in view.
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