I’ve come across very troubling situation, shocking for me as I’ve worked and gained my experience in practice with high ethics. Accountant submitted SA100 return for ex-client (using figures out of thin air) and received repayment of income tax (client is builder, working under CIS) two years after they’ve parted ways. Client at the time removed agent through his own HMRC online dashboard. Realising what happened, client wrote to HMRC notifying them that fraud has been committed. HMRC responded saying it’s civil matter as they’ve received valid 64-8. Situation now is that it’s only a matter of time before HMRC asks for repayment back as return is wrong and tax claim will not agree with CIS returns filed by client’s contractor. Question - is this really the case and to remove agent individuals have to notify HMRC in writing because simply removing agent online doesn’t do it?