I recently got rid of a client that was not filing accounts or tax returns despite a number of calls and emails.
Thought about raising SAR and went to my agent login page and looked up this particularly client under corporation tax
The first year 2016-17 tax return which was filed in January 2018 should have shown a liability of 10K but was showing zero. No payments were made either
I finally got though corporation tax helpline after a few days of trying (another story). They said it had not been processed correctly ! I said to the lady is this rare and she said it does happen time to time.
They have now raised a referral to their technical team so my ex-client will get a surprise but wondered how many get through the net without paying corporation tax.