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Insolvent companies and annual returns etc

Insolvent companies and annual returns etc

If a company has gone into liquidation and ceased to exist who is responsible for P35 and P11D.

I ask because Iw as an employee in these circumstances and had some health insurance benefits but dont know how much - so who tells the Revenue
Stephen Payne

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20th Mar 2002 21:27

Liquidator?
You say has gone into liquidation and ceased to exist. Has the liquidation finished? If it has not finished, the liquidator is responsible for the company's returns but usually only for agreeing the corporation tax liability for the period prior to appointment to establish the Revenue's claim and after appointment to agree the Liquidator's liability. Usually, the liquidator will find some difficulty in obtaining information for the period prior to appointment and, since it does not affect the company's liability to tax the Revenue do not usually insist on a return of P11Ds.

if the company has been struck off, it does not exist and cannot have returns made on its behalf.

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