VAT and dissolved company

[.Flyer]

I dissolved a limited company on 30/10/07. My accountants prepared the paperwork, I just signed and returned it to them.

I've just received a Surcharge Liability Notice from HMC&E as I didn't complete a VAT return. I didn't think I needed to as I had expected that the company would have been de-registered.

I'm waiting to hear from the accountants if they did return the form (VAT7), before contacting C&E. If they didn't, is there any chance that an appeal would be successful? Does the fact that it's a dissolved limited company make any difference? Thought I'd seen the last of this company

[Eric Mc]

Make the appeal anyway. Explain that the company was wound up and give the date of winding up.
If the company didn't owe any VAT and it didn't have a history of mising its VAT filing deadlines, HMRC should cancel the surcharge notice as a matter of course

In any case, if the company is dissolved, how can it pay any penalties?

[.Flyer]

Thanks, will make the appeal. Not heard from my accountants yet, so will just do it.

The penalty is only £17, but is surely likely to increase. Would they pursue the ex-officers of the company?

[Eric Mc]

They might try.

To be honest, with the charge being only £17 they probably wouldn't bother.