Thanks for your follow up, although I think you must have registered again as I cannot see any earlier posts from you, to refresh my memory of your original question.
However if the employer failed to give you a P46 to complete then this is employer error, as its their duty to take correct actions at the start of your employment, so the failure to complete one, if it lays with them, then makes any unpaid tax also their responsibility.
If, however they gave you a P46, that you then failed to return, then this then maybe your responsibility, but perhaps you can expand for me, so I am sure I am offering the appropriate advise regarding elevation to the Adjudicator.
Yes, I had to register again.
Wife handed in P45 to GSK her former employer and kept copies so did not even think of P46. GSK at no point chased for P45 or requested P46 so wife thought nothing more.
GSK have pointed out there was a link if original offer letter (P46 link) to download a P46 to hand in if one did not have P45 - but again, wife did not think of it as she handed in P45.
HMRC has confirmed in writing that GSK did not inform them of my wife's employment - either through P45 or P46 - until May of next year when they received the Annual End of Year P14.
I know Adjudicator is one route, but how do we get this into a tribunal where judge will hear evidence on P45 submission - at the moment it appears that GSK are saying simply they did not receive P45 and my wife has no chance to put her side.
Thanks for your response
As this time the Adjudicator route is what HMRC offer up for PAYE/Self Assessment cases. However I will advise this is managed by HMRC staff on secondment, so its to the letter of the law (which in this case could go either way as its one persons word against another)
But I would write back and state you wish the case to go to tribunal so that your wife case can be heard, and your wife gets the chance to have her say.
However if my memory serves me right (as this case falls within the statutory rules under ESC (Extra Statutory Concession) A19), you may find the adjudicator is the only route, so please do bear this in mind.
If your wife can remember to whom she gave her P45 - then this would also be worth mentioning in the response letter to HMRC.
If you have any follow up questions, please do ask, I am about to pop out to meet with clients, but hope to be back no later than 4pm.
1) Surely the GSK case is weak bearing in mind my wife (a Doctor) made a note of the Parts 2 & 3 with date handed in, to whom etc. after she handed them in ?
Point is: why keep a copy with notes on and then not actually hand them in. What would she gain from that ?
2) Second Point: is GSK not wide open in failing to provide P46 information - or any new employee information i.e. failing to meet its PAYE obligations - as HMRC only knew that my wife started employment with them (start date 02.11.09) when they got a P14 in May 2010 ?
Just a final question to get this straight in my head.
The only procedures I am aware of are the P45 and P46 when an employee starts - either needs to go to HMRC - here GSK failed provably.
So, if GSK failed to supply P45 and follow P46 procedure (confirmed by HMRC), then there is no other procedure in existence that they can rely on to argue that they operated PAYE correctly in selecting Tax Code BR which then led to all the problems ?
Is that a correct statement ?
Yes your thought process regarding the fact that the P45 and P46 when an employee starts - either needs to go to HMRC - here GSK failed provably.
And yes as GSK failed to alert HMRC to the fact your wife had started work with them, then HMRC could NOT have rectified this situation sooner, as although HMRC receive employer end of year returns along with copies of P60s for each employee, and those that have either overpaid or overpaid tax ARE listed on a worklist, and should be reviewed - HMRC were not even aware that your wife worked for this employer, until such time this was rectified/reviewed.