HMRC fines

[ASB]

Hello again,

The letter is for non submission of P35, P14 and CL1A.

I have received these letters in the last month but have not had a paid day since the end of March 2010 and the company was dissolved last June.

When I rang HMRC and got answered after 25 minutes in the queue, the woman said there was nothing she could do but escalate it to a manager and I would have to wait and see if they would waive it.

Bearing in mind the 3 month period for them to challenge the closure of the company, I assume all they could do was ask me for the money before the final closure and I am no longer obliged to pay. Is this the consensus?

1) The fine is not due. The company does not exist. There is no PAYE scheme, it ceased on dissolution.

2) They approved the striking off

3) You've tried. Now ignore them (slightly cavalier attitude). Your Co ltd (in their mind) owes the fine. Just how are they going to enforce that against a non existant entity? Ok, the Co Sec could be legally responsible; but given the company doesn't exist it doesn't have a Co Sec.

In my case they just kept sending the things until they got to £3,200. I assume this is the maximum and then triggered enforcement. This is when they finally shut up.

They could ask you for the money, but there is no legal basis for this.

[Yehudi]

Payroll forms are a company reponsibility, rather than a director responsibility.
The company does not exist, therefore there's no responsibility. In theory they could apply to the court to have the company reinstated, but that costs money and would be pretty pointless unless you left cash in the company.

I would write back to the same adress that issued the fine, simply stating that the company is dissolved and you are no longer a director. They are busy, you will probably never hear from them again.