Are HMRC Bullsh*tting Me?
Client has p/t employement income (at a school) and p/t self-employed income from her home-based business. All personal allowances are utilised against PAYE income. Tax return was submitted online in September 2012.
Amounts "currently" owed are:
31 Jan 2013: £980 (balancing payment for 2011/12)
31 Jan 2013: £1,200 (1st payment on account 2012/13)
31 July 2013: £1,200 (2nd payment on account 2012/13)
Box 2 of "Finishing Your Tax Return" on her SA100 return states "if you owe tax for 2011-12 and have a PAYE tax code, we will try to collect the tax due (if less than £3,000) through your tax code for 2013-14, unless you put 'x' in the box"
The helpsheet TRG 22 adds:
"If you owe tax of less than £3,000, and you have filed your return by 30 December, we will try and collect it through your 2013–14 PAYE tax code, if you have one."
The Revenue, most lately in the form of the (alleged) Business Payment Support Service, refuse to collect 2011-12's £980 through PAYE on the grounds that the total amount owed is £3,580 ie more than £3,000. I say the amount due is only £2,180 because the second instalment (of July 2013) is not yet due. My tax software (FTax) supports my view, having churned out a SA100 Payments Summary containing a £980 deduction from the January 2013 payment entitled "Adjustment due to change in 2013-14 tax code".
Does anyone please have any links that might support our case that the amount owed is less than £3,000 (so that 2011-12's £980 balancing payment can be collected via 2013-14 PAYE code)?
- Clearbooks - creating a HP Account 71 2
- Two trades one individual - Vat registration? 309 2
- How to claim subsistence for working away from home 194 3
- looking for a practice consultant 169 2
- The stupidity continues 1,456 73
- Withdrawing company car 119 1
- AML report needed? 191 7
- Bank request To verify Accounts 246 6
- RE assets introduced and rent 96 1
- transactions after account have been closed 322 10
- VAT on work on residential premises (empty for 2 years prior) 90 1
- Land Rover Discovery 3.0 SDV6 255 Comm Auto 2 seat 396 9
- Marketing and email surprises 454 9
- If you've had any issues posting: Please read this 770 26
- What is IRIS World like? 421 10
- Limited company director - other earnings in the tax year 334 5
- Mlom bollocks 279 4
- VT Transactions Stock Issues 126 2
- Non-Europe based but want to do UK taxes 160 1
- CIMA at the age of 35?? 599 11
- Has anyone been affected by the RBS payment breakdown? 449
- Straight line write off of Purchase Goodwill ??? 448
- WIP Software 310
- FRS 102 compliant illustrative accounts for an insurance company 296
- No payroll scheme in place 244
- CGT, PPR and transfer of equity to spouse. 242
- Do subcontractors on work for residential (student accomodation) construction 218
- Is there anything wrong with this? 213
- Small Part Disposal of Property 203
- Uncommercial property business 191