Client transferred all employees (2 of them) from Company A to company B on 6th April 2011. Company B paid PAYE and NIC's to HMRC as required for the first three months of tax year 2011/12 (April, May, June) but used Company A's employer reference number. Therefore Company B complied with its obligations but Company A got the credit. The remainder of the payments were done using the correct employer reference number.
How best to handle this? Phone HMRC and try and get them to change it? Or simply file P35's for both companies - get Company B to pay the shortfall and then get repayment to Company A? If or when HMRC issue a penalty for late payment challenge it on the basis of the error above.
Just trying to get out of having to phone HMRC on a Friday afternoon........