You paid the company debt but still have a notice.
A payment needs to be matched to the liabilities in the notice. Obtain a reconciled position and professional confirmation rather than assuming a bank receipt closes every outstanding issue.
Corporate Recovery Partners
01 / 06
The payment clears but the notice remains
A director pays an amount shown on the company tax account after receiving a penalty notice. Another letter arrives, and the director assumes it is merely an administrative delay. The payment may matter greatly, but its allocation, the notice periods and any remaining amounts need checking before the letter is ignored.
Collect the full notice, bank receipt, payment reference and tax account transactions. Record the amount paid, date and account used. Do not rely only on a screenshot showing money left the bank.
Give the adviser any later correspondence, even if it appears repetitive. Ask whether it concerns the same liabilities or another period before classifying it as a duplicate.
Section269-40 sets out how payments applied to linked liabilities discharge corresponding amounts. Have the agent match the actual payment to the company obligation and penalty covered by the notice.
A payment of part of the overall tax balance may not answer every item in the notice. Identify any remaining difference and its cause instead of assuming the largest visible balance was the correct target.
Ask the lawyer and tax agent to obtain or explain the current position, including any response requirement while records are reconciled. Do not treat an unanswered query as confirmation that recovery has stopped.
If an amount appears incorrectly allocated or unexplained, provide the evidence through the proper channel. Avoid making repeated payments solely because separate documents show similar figures without checking their connection.
Retain the written explanation or confirmation and update the payment register. Tell anyone advising other directors about relevant verified payments through the agreed process. Keep personal information appropriately controlled.
Continue funding current obligations and monitor new statements. A resolved notice should lead to an accurate ongoing tax position, rather than a period of ignoring correspondence because one large payment was made.
