My client has c. £90k tax to pay as HMRC erroneously issued code BR for 2 years in a row even though P14s made it clear that his earnings were well in excess of £200k. The most insulting part of their refusal is their statement that P14s are not classed as information for the purpose of ESC A19. I was sure I had read an article or answer on here earlier this year that they had re-considered their position over the P14 issue, or that someone had been successful in arguing against their stance. Can anyone point me to where this was, or am I barking up the wrong tree?
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try this article...
...by Keith Gordon in Taxation magazine last year: -
http://www.taxation.co.uk/taxation/Articles/2012/10/24/48811/escapology
... and
"it was reasonable for you(him) to believe your(his) tax affairs were in order"?
Sorry, end of a long day.
2 issues
Taxation articles not available unless you subscribe to the magazine - I don't
and
I thought that Esc A19 was only ever applicable for unrepresented taxpayers at the time of the problem
Presumably
he rocked up at the OP's when a £90k bill landed on his mat following HMRC's Year End PAYE rec process.
As for my earlier, I ought to find it surprising that someone on >£200k pa did not find it odd how little tax they were paying / having deducted from salary, but somehow I don't.
He is Canadian, and had no idea he was not paying the right amount of tax as HMRC ignored his correct address and sent codes to his old employers address. And he was unrepresented when this issue arose. So I do think he has a case if I can just get round this insulting P14 stance of HMRC's.
OK, try this.......
Do a Google search on "Keith Gordon ESC A19"
The third answer is the full article referred to above even if you don't subscribe to Taxation magazine.