It is essential that you take advice from experienced solicitors as soon as possible in order to maximise your chances in either persuading HMRC not to issue a PLN or to resolve any threatened PLNs on the best possible terms.Īlthough HMRC have had the power under Section 64 of the Social Security Act 1998 since 6 April 1999 to recover NIC from the officers of a company, it is a power that has been little used in the past. By not cooperating there is also the risk that if your side of the story is not put forward you could be unfairly blamed for things that are other people’s fault. Obviously HMRC only have a limited amount of information at their disposal and sometimes it is possible to put forward information which leads to a decision being taken not to take any action on the PLN.
Although there is no legal requirement to assist HMRC at that stage, it is important that your interactions with HMRC are properly managed. HMRC carry out an investigation before issuing a Personal Liability Notice. This means HMRC can take your assets or even bankrupt you. Effectively you lose the protection of limited liability status and personally owe any unpaid NIC directly to HMRC. The notice makes you personally liable for a company's unpaid National Insurance Contributions ("NIC") together with any penalties and interest. If you have been served with a PLN then you will be acutely aware of the draconian nature of a PLN. We have expertise in assisting clients at all stages in the PLN process from responding to requests from HMRC, advising in connection with PLNs and defending clients. Simon Burn Solicitors are specialist litigation solicitors with particular expertise in defending individuals who have been threatened with Personal Liability Notices ("PLN").
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