HMRC Letter advising refund

Hi

Just received two letters advising a client of ours is due a refund. Yes two letters, 08/09 & 09/10.

Anyway, looked at 2008/09, tax rtn submitted in Jan 10. Tax calc only shows state pension,  no private pension, interest or divis. There was a tax refund claimed and received, so the one advised has been dealt with effectively.

As for 2009/10, I've not done the tax rtn for this yr yet but again HMRC's calc only deals with state pension.

I also wonder how many tax payers in this situation, even if correct, are expecting more than they will get as the refund in Yr 2 includes that of Yr 1 under 'Less other adjustments'. How many weill add the two together?

Am missing something here or after a considered review HMRC have got it wrong, again.

Mark