Hi all, I was doing the books for a relative until they closed down their business down. HMRC have been informed and all the procedures followed to the letter. However, while the closure happened back at the end of March, HMRC are still not making demands for employee paye and national insurance contributions five months on. They have never delayed with VAT payments and even fined my relative for being late. It just appears odd that they have not communicated at all. From what I hear from other business people is that this is very very odd Has anyone had similar experiences or expert advice? Please help.