A Taxpayer, Re (PROCEDURE : making a director personally liable )

PROCEDURE � information notice issued when HMRC considering making a director personally liable under Regulation 72(5) of PAYE Regulations for PAYE due from a company � company dissolved � practice to be followed on issue of third party notice

Sitting in private at The Royal Courts of Justice, Strand, London on 1 November 2017 and 17 January 2018

Since both hearings were conducted in private, I have anonymised my decision and set out only a general summary of the background (so that relevant parties cannot be identified).

HMRC became concerned that a company incorporated in England & Wales (the �Company�) had, shortly before going into liquidation, together with its shareholder and sole director (the �Director�) arranged matters so that an obligation to account for PAYE and national insurance contributions (�NIC�) went unpaid. �

(1) For each of the tax years 2009-10 to 2013-14, the Director�s self-assessment returns indicated that he was receiving modest amounts of employment income from the Company (less than �10,000 per year).