Not sure what payroll software you use, but there is no reason why you can't amend even if it has already been run. The amendment will likely be updated with the final declaration.
The only reason I can see why it can't be done is likely because whoever ran the payroll is refusing to do it again outside of normal payroll run days.
Had one last month, client couldn't set up a cgt account online for whatever reason. Spoke to hmrc who said would send a paper return to their accountant. Which they did.
Completed and filed all within 2 weeks of exchange date. Cgt paid. Next thing she gets a letter saying the 23/24 return was filed late and has a penalty.
No idea why. But managed to get it removed after explaining it was impossible to file an SA for 23/24 before April.
Couldn't say with just these facts given, I'd need more info to know why.
One possible reason is your friend gave someone a start date of commencement and hmrc have treated this as being the first year a self assessment is due.
Rightly or wrongly it appears they were expecting one even if there were no information to include due to the income being less than the relief.
But sometimes nil returns are required rightly or wrongly.
The check if I need to complete a tax return does not take in to account whether you have been requested to file one or not and that is what matters. Only your friend knows when they received their first notice to file a self assessment and based on that answer will determine whether the penalty is correct or not.
I believe the appeal on the grounds of not receiving a notice relates to them not issuing one, not you receiving one, which was mainly as you admit, because you failed to update your address. So if you had, you'd have received it.
Also, ignorance is unfortunately not an excuse either, so I wish you luck, but can't see your appeal being successful.
My answers
Not sure what payroll software you use, but there is no reason why you can't amend even if it has already been run. The amendment will likely be updated with the final declaration.
The only reason I can see why it can't be done is likely because whoever ran the payroll is refusing to do it again outside of normal payroll run days.
As far as a I know the only way to add existing clients to a new gateway is if you transfer them to an ASA account which only happens for SA and VAT.
I do not recall ever seing clients carried over to a new gateway account for paye/cis. So I think new FBI2 and 64 8 will need doing.
Unsure of your difficulty. I typed FBI2 in to Google and it was the 2nd and 3rd result?
Special purpose vehicle
Had one last month, client couldn't set up a cgt account online for whatever reason. Spoke to hmrc who said would send a paper return to their accountant. Which they did.
Completed and filed all within 2 weeks of exchange date. Cgt paid. Next thing she gets a letter saying the 23/24 return was filed late and has a penalty.
No idea why. But managed to get it removed after explaining it was impossible to file an SA for 23/24 before April.
Oh dear, I better let the wife know.
Couldn't say with just these facts given, I'd need more info to know why.
One possible reason is your friend gave someone a start date of commencement and hmrc have treated this as being the first year a self assessment is due.
Rightly or wrongly it appears they were expecting one even if there were no information to include due to the income being less than the relief.
But sometimes nil returns are required rightly or wrongly.
The check if I need to complete a tax return does not take in to account whether you have been requested to file one or not and that is what matters. Only your friend knows when they received their first notice to file a self assessment and based on that answer will determine whether the penalty is correct or not.
They've literally told you the answer in their statement.
I believe the appeal on the grounds of not receiving a notice relates to them not issuing one, not you receiving one, which was mainly as you admit, because you failed to update your address. So if you had, you'd have received it.
Also, ignorance is unfortunately not an excuse either, so I wish you luck, but can't see your appeal being successful.
The old mate got 4k refund why don't I line. Love that one.
How much did your mate earn? Not sure.
Did he overpay half estimates last year? Don't know.
Right so all you do know is how much he's refund was? Got it.