It's apparently that time of year again. I've received half a dozen penalty notices of £400 each from HMRC for allegedly unfiled PAYE returns for the year ended 5 April 2012.
Of these: -
- We submitted a "nil return" (before 19 May) for 3 of the clients and received an e-mail confirming receipt;
- One ceased trading 2/3 years ago and the company was dissolved in January 2011 (i.e. before the start of the tax year);
- Two were dissolved during the tax year one having ceased trading 3 years ago, the other never having traded.
I suppose six incorrect penalty notices (so far!) isn't too bad compared to previous years but are HMRC just picking on me or is anyone else having similar problems?