Have HMRC defied the Law of Averages?
Statistically I should receive a correct client copy notice of coding some time this month - but I'm still waiting. I've received (on 3 occasions) two codes for a client with the same date (which one do I/the client use?), BR codes where there is no historical evidence of any other income and fictitious investment income which purportedly attracts higher rate tax.
It's probably fortuitous that there is supposedly some industrial action today which prevents me from being abusive to some poor girl on the telephone. In every case there will be a cash flow disadvantage to the taxpayer until such time as the mistakes are rectified.
On the basis that we have a duty to ensure that the "correct" amount of tax is paid by our clients, would it be wrong to correct the codes and advise our clients to operate the proper ones?