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HMRC won't collect tax from employer

HMRC won't collect tax from employer

My client has a state pension and a couple of part time jobs.

A BR coding was issued to one of the employers in 2007/08 but was not operated. My client did not notice the error and by 5 April 2011 the tax underpaid is in the order of £2,500.

I asked HMRC to collect this from the employer. They refuse, stating that the employer says he didn't receive the coding and that my client ought to have known that she was not paying the right amount of tax.

I asked for a review, which reached the same conclusion.

Is it worth taking to a tribunal? Thanks.


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By neileg
16th Mar 2012 15:26


Got to be worth a try.

Thanks (0)
16th Mar 2012 19:44

HMRC don't think A19 applies because they are of the opinion that the taxpayer couldn't have reasonably believed her tax affairs were in order.

Thanks (0)
17th Mar 2012 10:59

Am I right in thinking that if the employer receives electronic codings, they can't argue they didn't receive them?

Thanks (0)
18th Mar 2012 13:32

Any more?

Would really be grateful for more comments.

Thanks (0)
18th Mar 2012 18:54

Not enough information to comment

What PAYE code was being operated by the allegedly negligent employer?  On the strength of what - a P45 produced by your client or a P46 completed by your client?  What PAYE code was operated by the other employer?  What was the amount of her state pension?  Would PAYE code BR have been sufficient to recover all the tax due on her state pension and her two employments?

If you accept that your client's tax underpayment is correct, why don't you think that your client should pay it?

Thanks (1)
05th Jun 2013 23:07


Took it to a Tribunal.  HMRC did their best to argue that the Tribunal had no jurisdiction to hear the case.  The tribunal took on board my written representations that it did.  Once required to put their argument for the Tribunal to consider, HMRC's Appeals people declined to offer one and agreed to credit the taxpayer.  Hence my appeal was successful.  Good!

Thanks (0)