We have a client who lives in France. She came over to the UK 9 months of the year selling on our markets.
As there was limited contact from her, the payroll for the tax year 2011-2012 was ran on the assumption that there were no changes from the previous year however it has now come to light that her business ceased trading on 5th April 2011 and so a full year of payroll and year end was submitted to HMRC.
How would I go about sorting this out? I intend to write to HMRC but I'm a little unsure about the wording. Also do I have to send proof that the business has ended?
I would call the employer helpline and discuss this with them prior to writing a letter.
Also, from your notes i understand that the company has ceased trading. Does this mean your client has dissolved the company?
In addition, are there any PAYE and NIC due in the payroll or is the payroll run upto PAYE and NIC threshold.
I have never come across this situtation. But what i will be do is call employer helpline and explain what has happened and reverse the payroll that has been run already (negative payroll) and submit it to HMRC.
Make sure you take the caller name, call reference number, call time and a brief notes on what you have said to them and what their reply is.
I presume its a straight forward thing provided there is no PAYE and NIC due.
Let me know if this helpful and keep me posted once you deal with this.
