Hello. I have two (unrelated) clients in almost an identical situation regarding a Self Assessment matter, now more than 6-years old:
During the year ended 5 April 2003, HMRC apparently put the clients on the Self Assessment register and allege that they asked them to complete Returns. Both clients say they have absolutely no knowledge of this. The only time they've been made aware of this is 3 weeks ago, when they received HMRC demands to pay tax determinations (allegedly for failing to submit a Return). Too make matters more odd, HMRC are claiming that both were put on the SA register for one year only (2002-03), during which both clients were PAYE employees, paying the correct tax as is evident by their P60s. They owe not one penny in tax.
So far, HMRC have written to me saying an appeal cannot be made because it's now out of date. So, what does that mean? That the clients are supposed to pay the £5000 or so that's been demanded? What should I do about this.