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Posted Mon, 13 Nov 2023 12:52:16 GMT by
Hello, I am sole director, owner and employee of a LTD company (in IT consultancy). I terminated operations in 2022, closed the company in January and started a voluntary liquidation in March. To proceed with liquidation, HMRC liquidation offie asked for the PAYE submissions (I assumer RTI) for the months of January to March, when no employee was active hence the returns were NIL. As all accounts are closed, myself, the accountant or the liquidation solicitor are unable to produce PAYE returns certificates. I have been requesting the PAYE returns to HMRC (PT Operation North East England HMRC) in writing and soliciting it several times by phone since July (for almost 4 months), they acknowledge they would reply, but didn't provide details since the company is in liquidation. To date, I haven't received the requested documentation. Could anyone please clarify why the 2 different offices in HMRC (the one processing the liquidation and the one processing PAYE) could not talk to each other? and what could I do to get these certificates? Could I not just provide a signed declaration that the company was no longer active and returns were NIL? This issue is blocking my company to be closed and causing me enormous stress
Posted Mon, 20 Nov 2023 13:33:40 GMT by HMRC Admin 8
Can you please advise rth ER to call in and ask that we re-open the scheme to allow them time to submit the returns and then re-close the scheme. 
Thank you.

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