Company National Insurance

[Irishlad108x]

This is a bit of a complex question. I was a director of a limited company that sadly ceased trading. Am I personally liable for any unpaid employees national insurance? All other debts are company debts but the nice people at HM R and C are pursuing me personally. My local CAB arent clear so Im a little bit stuck.

[buildersmate]

Not sure but...... Its a company debt not a personal debt, so I can't see how you can be liable above the share capital you put into the business. However if you continued trading after the time when the NI/PAYE payments were due into HMRC (monthly, or 3 monthly if you are a very small company) then maybe they are arguing you continued trading when the business was technically insolvent.

[Irishlad108x]

No they;re not saying I was trading while insolvent just that they are owed the money and that I must pay it. They have succeded in getting a magistrates warrant that I am currently appealing as the first I knew about it was when bailiffs turned up at my door. (I had moved so presumably all the documents were served on my old address but even so!!). What annoys me more than anything is that there was another two directors but they have not been contacted at all and HM R and C have said that I owe the money, not split three ways!!! LOVELY PEOPLE - NOT!!!!

[themas]

This sounds very odd. HMRC should certainly have explained why they consider that there is any personal responsibility, & also why they think that you alone are reponsible.

You clearly must pursue the appeal. Other possible courses of action are:

www.taxaid.org.uk (either direct enquiry or via the CAB);
www.bdl.org.uk (business debtline);
HMRC own complaints procedure (You should probably make a complaint anyway, regardless of the outcome).

[Irishlad108x]

I have asked for their formal appeals process (yesterday) so hopefully I will get some joy from that route. Thanks for your help!!