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Question

Filed short tax return for 2007 - 2008 back in August. No claim made for higher rate tax relief on pension contributions due company now use 'salary sacrifice' and now comes out of gross pay before tax. HMRC now tell me I owe £5,300. I have had five new tax codes this year and did not notice they included the tax relief on pensions as was normal in previous years. They have also adjusted this years code to collect some £4,000 owed this year to date leaving me very 'a little short of cash' this seems very unfair as it is their fault for allocating the incorrect code. Can I fight them as it is their mistake?

Submitted: 328 days ago.
Category: UK Tax
Value: $18
Status: CLOSED

Accepted Answer

For what period do they say you owe the £5,300? If it is for the year to 5th April 2008 then it would seem that you did not query your code that was being operated during that year and this included relief for pension contribs that you were not entitled to.

 

Therefore I would have in those circumstances to disagree that it was their fault - unless of course you had written asking them to remove any such allowances from your code.

 

There are provisions for challenging items which arise as a result of HMRC error but the provisions are quite stringently applied and include the condition that you would have had to be of the view that your tax affairs were in order and that you had done everyhting correctly. If therefore they could show that you accepted incorrect codings then they would not apply the Extra Statutory concession. You will find the HMRC Guidance to their staff in relation to the concession at the following link http://www.hmrc.gov.uk/manuals/pommanual/PAYE95025.htm

and there is also a flow chart at this link http://www.hmrc.gov.uk/manuals/pommanual/PAYE95085.htm

 

As far as the current years code is concerned I assume (IF IT IS AN INCORRECT ASSUMPTION no doubt you will let me know) that they have changed the code on a cumulative basis (that effectively recovers unpaid tax that would have arisen from 6th April to the date of change) as opposed to reducing it on a week1/month1 basis (effectively does not recover tax unpaid from previous 6th April to date of change but charges only the correct tax for the remainder of the tax year - leaving the unpaid tax to be recovered in future periods). If your employer has already operated the code on a cumulative basis it is probably a bit late in trying to get it adjusted but you could always try a phone call to HMRC

 



Edited by TEAP007 on 12/30/2008 at 10:07 PM

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Expert: TEAP007
Pos. Feedback: 99.2 %
Accepts: 
Answered: 12/30/2008

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