Member Since: 9th Jul 2004
11th Oct 2021
Firstly, thank you so much for taking the time to give such a detailed reply. That is amazing.
Dealing with each of your points in turn.
1. It is evident that the employee did complete the correct section on the starter form.
2 & 3. This is the confusing part. The bureau did complete the FPS correctly but I understand that they should have also prepared in their software details from the employee that it was either their only employment or it was a second job. The bureau advise that it would have been very unusual for the details of the employee to have been entered incorrectly, but they advise me that this record is not retained so cannot be checked.
4. This is the nub of our argument that HMRC should have the capability to identify a problem (notwithstanding what happened in 3 above).The employee joined in June ie Month 3 of a payroll year so timing should not be an issue. And this is the argument that I would like to take to the Tribunal.
5. The person involved is a part time employee and not a director. A feisty character apparently but we are all very surprised that she managed to avoid HMRC's clutches.
6. We have followed HMRC's internal appeal procedures, the final one being to an 'independent' review within HMRC.
7. I am involved as I am the company accountant and I do whatever I can, within reason, to help my client.
11th Oct 2021
Hi - The payroll bureau is a third party organisation who invoice my client. I do not run payrolls - hope that helps.
20th Apr 2020
Hi - Managed to do this for a business where one employee was furloughed. Thank you Wanderer for the link.
Bizarrely one of the questions is the address of the employers bank - my client banks with Barclays so very quickly had to google the address relating to the sort code, which if anyone has ever done, comes up with a lot of gibberish eg Barclays, London, Leicestershire LE87 2BB.
Just relieved to have got one done.
18th Jan 2018
That's really helpful - thank you.
18th Jan 2018
I don't have an answer but have the same problem. I've applied for a UTR for several clients after the October deadline and some have been issued and some not. Most of these clients fall into the shareholder spouse scenario who previously did not need to file a return. I fully accept that the delay is my mistake. However, it would be good to get a response from HMRC as to what is to be done.
9th Jan 2016
Just spoken to HMRC
Just manged to get through to HMRC before they close at 4pm. I was given the link as suggested by leedsfmaat above. The contact at HMRC advised that for the first two hours of operation today the online helpdesk had no idea what had happened and what their advice should be to agents. It says everything about their approach to customer services that HMRC should amend login procedures in the busiest month of the year and provide no information to their helpdesk or their 'customers' as to what has taken place .
27th Jan 2012
Contractor deducted too little CIS
Thank you for all your replies. My sub contractor recognises that he is as much at fault as the contractor on this matter, by non insisting on certificates of deduction. I was struggling to see the wood for the trees here, but am now clear that there was an agreed rate for the work done which is the basis of the gross income. The fact that too little CIS has been deducted has been to the benefit of the subcontractor and he now has to make up this difference in his tax return.
7th Dec 2011
Response to 'Should I help this guy or walk away'
I am very grateful for all the responses which have helped me in formulating a decision. Charging VAT on invoices while not registered is a tipping point issue and I have decided not to act for this individual. My professional reputation, such as it is, means a lot to me and the risk of being dragged into what appear to be fraudulent practices is simply too great.
31st Jan 2008
Obtain a call reference
Have spoken to the online help desk again as to the inability to access the online service (first call at 10.15am and then at 11.50am). Suggest all users obtain a call reference in case we have a situation where the system does not come back up again today or operates so slowly it is impossible to submit returns.