P800Ts received together for 08-9 and 09-10. Client income comprises pension, state pension, savings income. Savings income omitted from P800T for 08-9, for which year SA has been submitted. SA not required for 09-10, client now retired.
Effect is to overstate tax for 08-9, because 20% deducted at source, but 10% applies to savings income.
My question is how HMRC can fail to include savings income for 08-9, which was included on the SA, and which they know about anyway - otherwise how would it appear on P800T for 09-10.