Does the Revenue automatically uplift the personal allowance on a person reaching 65 and 75 years of age in the notice of coding?
If so, is there any provision for making a error mistake claim (or some other claim) against the Revenue going back further than the five years from the 31 jan following, where the Revenue have failed to adjust the code automatically?
I have a new client with pension and other income of approx £20k per annum for last 10 years. Her coding notice has only ever allowed for standard personal allowance only, and never been adjusted for her age.
I fear the answer is the client should have checked herself!!
Cheers
Adam
Replies (2)
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b41 claim?
ESC B41 allows for repayments outside the statutory time limit where the overpayment is because of error by IR or other Government department - and there is no dispute about the facts.
Presumably age is a fact not in dispute, so this might apply. But was age allowance available in earlier years, or did income restriction apply?
The Revenue..
..should adjust codings automatically.
In fact I remember a few clients, in my dim and distant past, for whom we didn't know they were 65 until we saw the coding change! (I won't mention my former firm!)
At best, codings are only reasonable approximations so I think you will only be able to go back the standard 6 years to claim a repayment.
However, if you don't ask you don't get..