To introduce my case briefly, I have been a contractor for two years within a company. For that, two years ago I hired an accountant who dealt with the creation of a Limited Company which was initially set-up so as to use the Flat-rate scheme.
My contracts with the company were renewed on a 6-months basis. At the end of February 2018, they did not renew it because of internal policy.
At this time, I was considering closing the limited company and accepting a full-time offer. When I asked my accountant for guidance, I really felt like he was trying to milk me by making up many fees for closing the company... So I told him, I will keep him only until the end of the tax-year (i.e. april 2018). Meanwhile, I got ill and had to decline the full time offer I received. Anyway, at the moment the limited company is still alive, even though I have not done any business since end of February.
Today, I finally got access to HMRC portal and was surprised to see HMRC was claiming FPS + interest for 4 months up to now. My former accountant declined to answer me what it was about.
So I started to search online for what to do as that seemed alien to me. Doing so I downloaded the BASIC PAYE tool on HMRC portal. From what I understood, it seems I will have to submit FPS every month from now on; or EPS if I don't paye employee (ie me).
In the past, I was paying myself something like £600 per month (based on my accountant advice) for a yearly total of £8,000 something (to be at the limit of the threshold from what I understood). Based on the fact that I would like to keep this scheme, and based on the fact that I did not pay myself any salary since the beginning of the new tax year. Should I send EPS to HMRC for all months up to now or tell them I should have send FPS for an amount of 600£ something (will they know if I pay myself the equivalent of 4 months in one go)? But I suspect if I choose the later, it will be difficult to argue with the penalties they claim, right?
Please do not hesitate if something seems unclear in my question. All your advice are more than welcome.