Car chase

On a compliance visit (after our client had left the company) the non-submission of P11Ds was discovered and the client was sent four backdated tax returns. These were completed but we were unable to supply all relevant information as P11Ds were unavailable. HMRC eventually provided the information at a Commissioners meeting when we attempted to have HMRC chase the company for the tax due on the grounds that where a company has not used the correct PAYE codes which result in the wrong amount of tax being deducted HMRC always ask the company for the tax due. However it would appear that in this case the company was offered the opportunity to pay the tax but as the client is now an ex-employee they have declined. HMRC is now chasing the client for the outstanding taxes. Whilst no one can deny that the client has...