Missing years are 2005/6 and 2006/7. CIS would have been deducted in these two periods. I had a repayment of tax for 2012/13 this was my last correspondence from HMRC. I had a letter stating the refund ammount also a statement listing the refund and at the bottom "you have nothing to pay".
Many thanks. My concern is receiving tax demands for the two outstanding periods. I probably have paid cis that would have covered the tax due, but can't be sure or prove this. I'm surprised that HMRC haven't contacted me regarding these years.
So do I forget about it or contact HMRC explaining that I don't have the information to complete the 05/06 and the 06/07 returns. It appears I'm liable for 20 years if deliberate. I can't understand why HMRC have never mentioned these returns after repaying a substantial rebate. As they don't know what my liabilities might be for those two years I'm surprised they paid me until this was sorted out.
If I were you, I'd let sleeping dogs lie. I cannot explain why they appear to have ignored the two early years other than that they can see you paid CIS tax and probably didn't owe anything.