HMRC have no record of my employment

[Richard Elliott]

without going into to much detail I had to contact HMRC on Friday, they have no record of me being employed since April 2015 when I left my last job.
This means they have no record of my paying tax for the past 2 years. I've also checked my national insurance contributions via the .gov site and apparently I haven't made any in the past 2 years either.
Now my employer has been taking these out of my wage each month and I have the payslips to prove it, missing 3 months but have bank statements showing them paying me for those months.
I've just gone through all my records and realised I don't have P60's for those years either.
Are HMRC likely to come after me for the missing tax payments or would they go after my employer?

 

[The Byre]

It sounds as if your employer has committed a crime!

Come to think of it, possibly more than one crime! Misrepresentation of employment, non-payment of taxes, non-payment of NI, non-payment of employer's contributions for PAYE and NI, and good-old-fashioned common-or-garden fraud just for starters!

 

[Scalloway]

If you have payslips showing tax and NI deductions then it will be the employer's problem.

 

[Mr D]

Inform HMRC with copies of your proof and they will take whatever action.
Would think this would be a slam dunk for them or else an error at HMRC.

 

[Richard Elliott]

I'm inclined more towards the company not doing things by the book than a HMRC error as I've spoke to two other colleagues who have also got in touch with HMRC and they don't have any record of them either

 

[The Byre]

In which case, it sounds as if your employer has been taking tax and NI money and using that to cover for a bad case of anaemia of the exchequer and has been doing so for quite some time and on a grand scale.

Any bookkeepers or others who were complicit in this action, could also be facing criminal prosecution. As @Mr D says, let HMRC deal with this one and in the mean time, start looking for another job!

 

[dufjax]

We had a similar issues when HMRC decided to close our operational PAYE scheme (they've never given an explanation), we then had to open up a new one with new accounts office and PAYE ref etc. Their records then showed that we hadn't paid enough tax or NI, when we had. Took us two years to sort out!!

 

[Richard Elliott]

Already handed my notice in this has all come about from a different dispute I'm having with them

 

[Mr D]

I'm inclined more towards the company not doing things by the book than a HMRC error as I've spoke to two other colleagues who have also got in touch with HMRC and they don't have any record of them either

I'm more inclined to the company doing things wrong rather than HMRC. However either could happen. HMRC are a civil service organisation and can have accidental or on purpose errors.
HMRC can sort it out. Including court case if needed.

 

[UKSBD]

Regarding the original question.

Will the OP still be responsible for the tax even if it was the employer not paying it to HMRC and will his NIC count with regard pensions, etc.?

 

[Scalloway]

From this thread

http://www.ukbusinessforums.co.uk/threads/employer-deducted-tax-but-did-not-give-to-hmrc.231613/

In over 30 years of dealing with company insolvencies, I have never heard of HMRC pursuing an employee who wasn't a director for tax which had been deducted at source and not accounted for. I don't believe they have any right to although I couldn't quote chapter and verse.

Furthermore, my understanding is that if the employer has nominally deducted tax and NI HMRC should give credit for both of these.

Jenni384 said get your MP involved. I agree. Tell HMRC to back off or the next letter will be to your MP.

 

[Richard Elliott]

Thank so guys and girls that's confirmed what I've been reading online. Definitely something fishy going on spoke to a Colleague who left in October and they never paid his national insurance according to the online checker

 

[The Byre]

I have just spoken to others here and we are all flabbergasted. I mean, we get some idiotic postings here on this forum from people who should never have been allowed anywhere near a cash register, but an employer who claims to have paid all PAYE deductions and has done nothing of the sort, just takes the pigeon!

Assuming that, that did indeed happen - and given that you can find no records for tax or NI, it sounds mightily as if you employer did indeed trouser the money - do not worry about HMRC coming after you. That should not happen. Your employer was supposed to act as a tax collector, in much the same way as he must collect and hand over VAT.

Yes, there have been hairy war stories from about seven to twelve years ago, when very inexperienced HMRC employees mistakenly thought that they could go after the employee in such circumstances, but these were quickly and easily quashed. Not only that, but you should get your taxes and NI contributions credited to you by HMRC - though getting them to do this may involve some arm-twisting and if they cut-up rough, talk to you MP!

Your pay-slips are proof that you did indeed pay all contributions. The fact they your employer decided that the money would be happier and safer with him/her is HMRC's problem and not yours. The obligation to pay and therefore the debt, remains fully and totally with your employer.

Once again, assuming that what you suspect is true, your employer has committed a series of criminal offences, so please keep us posted. The person who does our books asked if she could have pictures of employers being lead away in handcuffs!

 

[rach88]

If you can show that you did not consent or collaborate with your employer and that the non-payment was not due to any negligence on your part (and the payslips you have received should be proof of this), you can be treated as if the NI contributions were paid on time. The authority for this is Social Security (Contributions) Regulations 1979 (SI 1979/591), s.39

 

[UKSBD]

was not due to any negligence on your part

Would the not having P60's cause the OP any problems or are having payslips suffice?

 

[rach88]

I would imagine that the payslips should be enough. Perhaps combined with bank statements showing only the "net" amount coming into your account.

 

[Richard Elliott]

Well spoke to others in the office today and it seems no one has any record of working for the employer according to HMRC.
According to the director it's an issue with the paye number being duplicated or something... smells like manure to me!
They are aware and the accountants are dealing with it...
will be ringing HMRC again later to see