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Posted Mon, 06 Nov 2023 16:50:07 GMT by
My employer became insolvent, and had a large PAYE debt. My salary was always taxed correctly, but the PAYE has not been paid over to HMRC, and I am worried this will affect my PAYE and National Insurance Contributions. Will there be a gap in my records? Do I have to pay voluntary contributions to fill the gaps (even though my employer had already deducted it from my pay)?
Posted Tue, 14 Nov 2023 10:50:05 GMT by HMRC Admin 21 Response
Hi,
If the customer is concerned they can check their PTA and if there is a gap then:
•    from October following the end of the tax year they can write to
Individual Caseworker
PT Operations North East England
HM Revenue & Customs
BX9 1AN
•    they should include
o    all employer details which should include employers name and address, the customers staff/payroll number (if known) and the tax year the earnings are missing from.
o    evidence of their earnings during the period for example pay slips, P45 or P60 certificates
o    their personal details specifically their full name (with previous name if known), date of birth, address, a contact number and their NINo
o    their signature.
Thank you.
 

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