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)?
- flat rate scheme 172 4
- Director's Earnings when Drawing from Goodwill profit from Sole Trading Company sale to Ltd Company 214 2
- What do young accountants know that you don't? 1,965 9
- Company limited by guarantee having only 1 member 131 3
- Are any of you members of The Institute of Financial Accountants - Accountnats certificate 472 5
- capital allowances - Demolition of a building 162 2
- Limited by Guarantee - Members 97 1
- VAT refund 320 3
- Are you going to Tick and Bash on 21 May? 1,284 37
- Turnover on a tax return 552 12
- incorrect old p60 566 15
- Company to buy shareholder land 141 4
- Deferred income - financial concern no recognised turnover CT600 185 1
- Posting Corp Tax to Sage Line 50 161 1
- Special dividends & CGT 207 1
- Networking 370 5
- Bank Interest Held by Solicitor During Divorce 281 2
- US company hiring UK citizens in UK 307 4
- What VAT to reclaim on van purchased on HP? 340 5
- Professional coaching claimable? 299 2