Hi folks,

HMRC are trying to pull a fast one on my using the bona vacantia rules:

I dissolved my company last April after paying all tax etc. All assets (money) was paid to the shareholders (me) and there was nothing left. Done.

In Sep I got a threatening letter from HMRC saying I had underpaid ?000 tax for the company, and in my naivety I paid it with my PERSONAL funds.

I then queried it later on and the HMRC woman said it was actually entitled to some relief to the tune of about ?00. In other words, they asked for too much and I overpaid. She said she would send a cheque out.

I then got a letter from them quoting "bona vacantia" and saying I can't have the money back.

BV refers to "company assets", does it not? This ?000 was never company assets, it was my money!

How can I go about sorting these thieves out and getting my money back?

Thanks for any advice. :-)

Fergus.
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The information I can find about this (http://www.bonavacantia.gov.uk) appear to state that they can only take "bono vacantia" the assets owned at the time of dissolving. (So a company which doesn't exist can't pull ?k from thin air.)

I personally think you shouldn't have paid anything at all. The company was limited in liability so they shouldn't have chased you personally afterwards for payment. (but who knows, maybe the HRMC are a special case in this regard or I'm completely wrong about liability.)

I think I'd make the claim that you never actually owned anything at all.
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Also, this might be useful - but I think the cost to restore a company is higher than the amount you're trying to get back.

http://www.bonavacantia.gov.uk/default.asp?PageId=1353
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