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Where Taxpayers and Advisers Meet

PAYE not paid or declared to HMRC

Joined:Fri May 29, 2020 1:53 pm
PAYE not paid or declared to HMRC

Postby tonasc » Fri May 29, 2020 2:07 pm


I was employed by a company for 2 months - conveniently starting 6th April 2019, i.e. start of the tax year.

They paid me my first month's (April's) wages, and took off PAYE and NIC.
They then went into administration!

Many months later, the Administrators sent me my P45. The P45 is blank in the fields for "pay from this employment" and for tax paid.
And sure enough, now that it has come time to fill in my self-assesment, I notice on my HMRC online personal tax account that the employer has declared 0 income paid, and 0 tax.

The help notes on the Employment pages say to fill in the values from your P45/P60, but since I know the P45 is wrong (because I was paid for a month), do I fill in the real values?
I'm worried this is going to end up with me having to pay the tax again, since the employer clearly never handed it over to HMRC.

Joined:Wed Aug 06, 2008 4:06 pm
Location:West Sussex

Re: PAYE not paid or declared to HMRC

Postby pawncob » Fri May 29, 2020 5:10 pm

Firstly check the reference number and all names are exactly correct. Then write to HMRC and explain exactly what happened. They won't chase you for the tax (if any) that may be due, it's the employer's responsibility.
With a pinch of salt take what I say, but don't exceed your RDA

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