we have been dealing with this client's SATRs since March 2008 commencing with filing late tax returns going back to 04/05. He has just received this month completely out of the blue demands for 01/02 & 02/03 apparently generated by returns submitted by someone back in January 2007 - his online statement simply says "not currently being pursued" then "collection resumed" - i have not seen this before - what could have prompted it?
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Does it matter? Who can presume to understand the ways of HMRC - though it could be something to do with those years pre-dating the merger of revenue & customs. Is there any dispute that the amounts are owed?
You can only play it by ear - it sounds like this client's record is far from exemplary so he's hardly in the box seat.