5 months ago I asked an accountant to close my 3-year-old one-man company as I am no longer using it. They worked out how much corporate tax my company owed (approx £8000), completed a DS01 form and sent it to HMRC by post. HMRC responded saying that it was unsatisfactory because it should have been filled out online. My accountant said that because these are cessation accounts, and because the date the company ceased trading was before the end of the tax year, in this case the tax software does not allow you to file online. The accountant said not to worry and that the letter was automatically issued, and that HMRC would get in contact when they were ready - it may be a long wait due to the pandemic. I accepted this made sense and decided to wait, often logging into the system to see if the request for payment was showing up yet. Around 1 month ago I rang up HMRC and explained the situation and the lady was confused and unhelpful. She seemed to suggest I just wait.
My accountant recently became very unwell and so I have been looking into all of this myself. I was surprised to see that a few days ago HMRC accepted the request to dissolve my company, and removed the ability to pay corporation tax through the government gateway, even though I had not paid the £8000 due yet. Anxious, I attempted to quickly re-register for corporatiom tax on the government gateway but it would not let me as the company is dissolved...
So, I now have no idea what to do. My company, now dissolved, owed £8000 in corportion tax, which was clearly stated to HMRC in the DS01 form they acknowledged they received by post and I now have no way of paying it. I am concerned as obviously it is a large amount of money and I do not want them to think I am attempting to dodge tax! Quite the opposite - I am urgently trying to find a way to pay it!
I read a few articles saying that if a company is dissolved, all debts die with it and 'HMRC missed their chance', but this surely seems too good to be true...
I would be extremely grateful for any advice!