How much would you chase HMRC?
A client of mine is winding up his business and closed his CIS records about 6 months ago. When I was checking his records I realised that there are two instances where he'd correctly deducted CIS from subbies but hadn't declared them on the CIS returns or paid HMRC. He phoned the CIS helpline a month ago to inform them but no-one knew what to do so they said they'd phone him back but they haven't. It's not large amounts involved - would you be chasing HMRC or has my client done sufficient already?