Good Afternoon AW friends. I have an interesting one. a client of mine that I took on had a limited company making tiny profits, so all income was PAYE. previous accountant didn't set them up for self assessment and I agree with their reasoning, no untaxed or undeclared income so no need for a self-assessment. fast forward a couple of years, and SA302 was required so registered and did one SA. HMRC claimed to have requested SA's for several previous years (nothing received by the client), refused to cancel them and penalties were £1200 when the first letter reached her. we appealed, and just before tribunal they wrote off £900 and left £300 outstanding. we prepared the tribunal pack etc. then nothing, just silence. Have heard from the client to say she's being chased for £300. now turns out that HMRC cancelled our client authorisation and nothing was sent to us. Tribunal went ahead with us absent and found for HMRC. Is the only recourse 2nd tier? HMRC cannot explain why our authorisation was taken off! we have since become authorised again.