I suggest you have a look at this
Have not used sage in years but if you reconcile the VAT return the next VAT return processed will pick up late invoices entered into an earlier quarter.
In a past life, I was the financial controller for an event and corporate hospitality company. We had a PAYE inspection which consisted of 3 inspectors sitting there for 2 days going through all of the invoices. They had never inspected a company in our line of work and started off thinking they had hit the jackpot ... tickets to Grande Prix's, World Cup finals, Champions league finals, helcopter rides; the list goes on. They eventually finished and admitted that they had underestimated the amount of work involved.
Have some sympathy with both sides of this one.
From Companies House point of view, how could Brian sign Bryan's accounts ... from your point of view how could Bryan not notice that Brian had signed his accounts?
I do not think you will get anywhere in reversing the penalty but best of luck.
Best of luck with this question ... you are looking for very detailed advice that would take quite some time to prepare and do not think members have the time to do this for you.
If you are not happy with your accountant's reply consider engaging a TOM specialist, and you may also need the place of supply.
We are talking less than £100, if you ever have an inspection you can explain the circumstances. I really do not expect that any consequences would come from you just issuing a letter and a cheque. Not even sure you can resurrect an employee and make a payment.
If you are worried ring the employer helpline.
The tax return is the client's it is filed in their name you are just the agent.
I am struggling to understand why the client does not know what was filed ... I review every return with the client before I file.
The cash is always being held in the petty cash tin ..... you are just not looking in the right place.