HMRC have issued a tax payer, dated 13th November 2012, with a tax calcuation for 2008/09 in respect of underpaid tax - on grounds they had two jobs!
It is clear to me that the calculation is correct, but..
Client had a phone conversation with HMRC over two years ago, when they contacted them about the underpaid tax - and at that time told them they only had one job at one time!
The underpayment arose due to a wrong tax code being issued!
Now taxapayer has recevied a self aseessment from for 2008/09 with issue date of 23rd DEc 2012 (strangley the last date under which HMRC guidance says one should be issued for the year)
Now, is there any chance of using ESC A16, on grounds that MHRC knew about tihs two years ago and only just got round to dealing with it??
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You will get nowhere with ESC A16
"A16. Annual payments (other than interest) paid out of income not brought into charge to income tax"
I doubt that you will get anywhere with ESC A19 either, if "told them they only had one job at one time!" means "the client told HMRC that he/she only had one job at one time" and it was not true.
NO, The client did only have one job at one time. The only thing was a change in employer in the year, which the code operated was wrong when it changed
Not enough facts
Did the first employer give the client a P45?
Did the client give the P45 to his second employer and did the second employer operate the same PAYE code initially?
Was the PAYE code operated by the second employer subsequently changed in response to a coding notice issued by HMRC?
What does the client's P2 coding notice say and did he query it at the time?
Or did the client complete a P46 for the second employer, who operated the emergency code?