I have a number of clients who either ceased trading, or at least ceased as employers in prior years. Despite writing to HMRC requesting the cancellation of such old schemes after the filing of the last most recent P35 etc, sometimes five or six letters have been ignored. And still the letters stating "you have not paid 2011-2012 PAYE" still arrive. Currently I have to make nil returns for all quarters, but this shouldnt be necessary after three or fours year of requesting a scheme be closed down.
Does anyone have experience is how this can be rectified, please?
Also, again constant penalties for a partnership which ceased trading back in 2008/2009. On the return itself, in the "white space", it was stated partnership ceased trading on 31 October 2008. Every return since has been retured "nil" with the same detail. Why is it impossible to cancel a very old partnership and the resulting incorrect penalties on the two ex-partners?