Dissolved Ltd Co - HMRC fines

samjocky

Hi

I told HMRC my company was dormant in Dec 2010 and I applied to companies house to strike it off in Feb 11. It was struck off in June 2011. I did not submit a P35 on 19 May as i thought that as I had told HMRC my intentions and CO was due to be struck off that was sufficient. I had a letter last month with a £400 penalty. I immediately faxed them saying my co was dissolved in June 2011 but today I had a letter saying my letter was no good, I still had to pay £400 penalty.

How can I pay this when co is dissolved and does not exist?

I would be happy to pay £100 for the first month before the co was struck off but after june the company didn't exist!!!

Where do I stand please?

anamenottaken

So the P35 (which could have been submitted earlier than May - 19 May is the latest date) should have been submitted but was not.

Even if the company was dormant and you notified the HMRC in December 2010, the P35 was due because it covers any part of the tax year.

If you were a director of the company, you should have ensured that all liabilities were met before the company was struck off. You appear not to have done so and therefore I believe you will find you are personally liable.

I don't see why HMRC should apportion fines dependent on when the company was struck off. In any case the whole of the return was due before the company was struck off.