I'm currently dealing with a complaint from an ex client who moved accountants at the beginning of April. The new accountant hasn't made contact to ask for a handover so I've been responding to the ex clients requests for various UTR's etc. It now transpires that the new accountant hasn't changed the payroll address so correspondence has still come to me namely the PAYE online authority. I've forwarded it on to the client but it seems that it didn't work because the new accountant had realised the mistake, asked the client to change the address and re requested the authority. All's well but the authority hasn't arrived at the new accountants and the client is accusing me of receiving and withholding the code so he will be fined. He really is quite vicious with his comments I am by all accounts "a disgusting human being" I've suggested that they file the P35 on the HMRC website using the without authority facility but he tells me his accountant won't do that.
The code I received took 7 working days to get to me, does anyone know of any delays etc with codes at the moment? I'm just preparing my case, so if there are any known issues I'll keep hold of the info, along with his emails and recorded messages. He says that he will report me to my professional body, HMRC and the Police so I need to be prepared.