UK Tax Questions? Ask a UK Tax Advisor for answers ASAP
Hello, I am Keith, one of the experts on Just Answer, and pleased to be able to help you with your question.
The first part of you question can be easily resolved by your writing to the office concerned amending your answer. That should correct the record. This sort of error is relatively common, after all we are all human!
s431 elections can, according to HMRC ERSM30450, be made in the following circumstances:
'the election must be made by the employer and the employer jointly;
Thus only required when there is a new allotment.
I do hope my reply has been of assistance.