I was made bankrupt in June 2010 and have since been working on a self employed basis. In January this year I filed my tax return and paid the tax for 2010/11 and a payment on account for the 2011/2012 tax year, and am putting money aside for a further payment on account in July of this year. A couple of weeks ago I received a letter from HMRC saying that the tax for 2010/11 would be included in the bankruptcy and telling me to file a paper tax return by October 2011 and issuing a new tax reference number. Clearly the letter came about 9 months too late (dated 6th Feb 2012) to file the paper return. I've spoken to HMRC who told me to speak to the receiver which I have done. The receiver has now written to HMRC asking if they can claim the tax paid. 2 questions. Firstly, can the receiver lay claim to this money now? This is more for curiosity as even if they couldn't legally, morally I feel obliged to let them have it as it will go toward the creditors. Secondly, do I have any claim against HMRC for sending the letter so late?
If you were declared bankrupt in June 2010, I assume that you have now been discharged?
The tax that you have paid while you were bankrupt should not have been paid to HMRC. It should really have been paid to your OR for the benefit of all of your creditors. As such, the OR must be the one to claim the money back from HMRC directly. Ultimately it would be in their interests to do so as much of the money would go towards paying their fees and disbursements. I would not think you would have to be involved at all.
I terms of claiming againt HMRC, I do not think you would be able to do this as it is ultimately nothing to do with you. The OR should have liased more closely with you and HMRC to make sure any money due to your bankruptcy estate was collected. They will need to resolve the problem if they want to recover the money.
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A couple of questions about tax. I am self employed
Posted - 29 February 2012 : 13:22:41
