Hi all - having a long running problem with hmrc, and would like some advice. in 2010/11 i was director of a company, which was struggling. the accountant working out the paye advised me to make a 6month payment of £740 based on the salary he had me down as earning. i parted company with the accountant before the end of that year. at the year end a different accountant looked over the books and calculated that the amount i had actually managed to take was substantially less than the projection, and so i was under the threshold for tax. in that year i had earned £6655. Instead of paying the second half of the paye demand, i successfully claimed back the £740 as it should not have been paid. the company had pay as £6655 and tax as zero. in my self assessment i think i put down i had paid £740 tax as it was before i got the refund. in 2012 the company was dissolved. hmrc have asked me for the £740 back, because they have it showing that it was due, because i declared it on the self assessment, they had refunded it, and wanted it back. they have also charged me £212 inaccuracy penalty. they called me today, and explained, that as i was the director - i should send in an ammended p35 and p14. they said i should put down pay as zero and tax as £740. it was explained this would balance the pay of £6655 and tax of zero. and that the penalty would also then be dismissed as everything would be in order, however the company would then be liable for the £740. she said one way or another £740 would have to be paid. i asked a number of times, what the £740 was for, and the only answer they ever give is 'it's because you declared it was due' my questions are: 1 - do i have to pay it even though it was a mistake? 2 - if i put in an ammended p35 and p14 as she suggests, am i formally admitting that there is in fact a debt to pay. 3 - am i even allowed to sumit forms as a former director - for a dissolved company? 4 - if the company is liable, does that make me responsible, as a director to a debt for a company which was dissolve two years ago? many thanks if you can understand this - any advice would be welcome.