A friend has just come to me with a problem regarding his small limited company. He made a corporation tax payment to HMRC but used the incorrect sort code and account for HMRC along with the wrong reference (he used the Giro only account/sort code for a none giro payment and used the company's tax reference rather than the specific payment reference HMRC provide). The payment cannot be seen on his online 'business dashboard' when he logs into HMRC.
How should he proceed with resolving this with HMRC? I have told him to just ring them and speak to them but he is panicking and thinks he will be in trouble/lost his payment.
A second problem he has is that he thought he had changed his accounting year end to 31st March 2012 (the basis of the payment he made) but upon checking with companies house it is August 2012 still. I presume he can just make another payment (with the correct details this time) to HMRC for the extra tax for the extra 5 months and file his accounts/tax return as usual?
The company has since ceased trading and will be closing down so there is little point in changing the accounting reference date anymore.
Many thanks for any comments.