2013/14 P35 penalty
My last employee ceased on 30 November 2009. Form P45 was submitted at that time. I submitted a P35 for 2009/10 and 2010/11, the later one with nil entries. I wrote to HMRC in May 2011 requesting the closure of the PAYE scheme. No response was ever received but I assumed it was a straightforward situation and did not chase up. I did not submit a P35 for 2011/12 and HMRC did not chase for one.
I then ceased trading on 30 November 2011. For 2012/13 a P35 request was issued. I spoke to HMRC and they advised they would note their records of the cessation of trading and the closure of the scheme but the officer I spoke to said it was best to submit the P35 for 2012/13 anyway and tick the box where it asks if trading has ceased which I did.
Out of the blue I have just had a letter from HMRC Debt Management and Banking stating that there is PAYE Tax and NIC of £2,400 plus interest due for the 2013/14 tax year. This is the first letter I have received on the issue, although I have moved twice since November 2011.
How best should I reply - letter to DM office and the PAYE office stating I ceased trading in 2011/12? Any advice would be greatly appreciated.
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