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Monday, 20 February 2012

What is a Personal Liability Notice?

A Personal Liability Notice or PLN can be sent to the "officers of the company" by HMRC if they believe that there has been fraud or serious neglect to pay National Insurance Contributions.  This power came about in 1999 and has been used where HMRC believe they have a good chance of recovering the NIC. 

Please read our page on Personal Liability Notices

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Many thanks for your comments. If you have a private business problem and you want advice give us a call on 0800 9700 539 or email me at keiths@companyrescue.co.uk. If you are a professional advisor with a troubled client, please suggest they visit www.companyrescue.co.uk or contact me as above.

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