Taxpayer owes money? Prove it!

Far be it from me to pile on the agony, but the ways in which HMRC systems are deficient have not all been told yet. A new client is about 10 years behind with his tax returns, and bankruptcy proceedings are imminent. HMRC claim that a couple of tax returns were filed over that period, in 2000 and 2006, but the client says he did not file them.

I asked for copies, but HMRC haven’t supplied them. Do they exist? Can HMRC prove that my client filed those returns? Can they substantiate their claims in any way?

Not so far.

Why have they not retained proof of who submitted those returns? Can they prove that their records are right?