HMRC PAYE underpayment
Mar 29th 2011, 2:50 pm
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Joined: Mar 2008
Location: Ottawa
Posts: 909
HMRC PAYE underpayment
Hi
If you have been contacted by HMRC about under payment of tax in 2008/09 tax year and been presented with a tax demand (P800) then you might want to know there is a potential HMRC clause which means you may not have to pay up.
HMRC rule-book has a clause called the 'Extra Statutory Concession (ESC) A19', which states the HMRC must give up any tax if it has not followed its procedures correctly.
Under the rules, HMRC should collect tax if it has failed to properly use information supplied by a taxpayer, their employer or the Department for Work and Pensions if the taxpayer is notified of the underpayment over 12 months after the end of the tax year in which the HMRC received the information.
I am fighting this on the fact that my employers (all three in 2008/09) provided P14s to HMRC by 19th May 2009 which provided HMRC with information of an underpayment and they did not contact me till Oct 2010.
If you have received your P800 (tax demand) ring and complain, they will ask you if you think it is your employers fault or HMRC.......the telephone operators are reading a script. If you say HMRC then you get put through to a specialist/advisor who makes an assessment.
I have my complaint going to secondary assessment as she would not take the P14 as proof. It makes me very annoyed that the assessment is done by HMRC..........hence slightly biased?
JB
If you have been contacted by HMRC about under payment of tax in 2008/09 tax year and been presented with a tax demand (P800) then you might want to know there is a potential HMRC clause which means you may not have to pay up.
HMRC rule-book has a clause called the 'Extra Statutory Concession (ESC) A19', which states the HMRC must give up any tax if it has not followed its procedures correctly.
Under the rules, HMRC should collect tax if it has failed to properly use information supplied by a taxpayer, their employer or the Department for Work and Pensions if the taxpayer is notified of the underpayment over 12 months after the end of the tax year in which the HMRC received the information.
I am fighting this on the fact that my employers (all three in 2008/09) provided P14s to HMRC by 19th May 2009 which provided HMRC with information of an underpayment and they did not contact me till Oct 2010.
If you have received your P800 (tax demand) ring and complain, they will ask you if you think it is your employers fault or HMRC.......the telephone operators are reading a script. If you say HMRC then you get put through to a specialist/advisor who makes an assessment.
I have my complaint going to secondary assessment as she would not take the P14 as proof. It makes me very annoyed that the assessment is done by HMRC..........hence slightly biased?
JB
