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Strange HMRC request for P45?

Client had a letter through recently. She has only been in SA since 2011-12.

HMRC wrote to her to ask for a copy of her p45 in relation to the previous (2010/11) year.

This seemed strange to me as I would think they already had the info. Also strange as she did not leave until 2011/12 so wouldn't expect a P45 in 2010/11!

The employer is an 'umbrella co' - My only thought is that perhaps the employer has been returning different figures to HMRC and they are under investigation?

Anyone had any similar requests or have any different theories as to why they would ask this?

Thanks in advance for your comments!

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Maybe not strange

I've seen some odd things happening at some umbrella companies.

Maybe HMRC are expecting the answer "my client doesn't have one" - they left in 2011/12 or maybe it is just a mistake.

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Not strange

All the suggestions could be possible - although I doubt all at once!

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