ESC A19 - Again

New client issued with P800's for 2007/08 and 2008/09 in October 2010 showing cumulative underpaid tax of approx £5,000. Client changed jobs during those tax year and BR tax code caused the liability as client is higher rate taxpayer.

Surely HMRC have failed to use the P45, P14 and P35 information in a timely manner as the P800's were issued more than 12 months after the end of the tax years?

HMRC disagree of course saying they "we have no record of receiving any information about your tax affairs whihc may have led to you not paying enough tax" - therefore what is the point of employers submitting P14's and P35's? Surely this is the information HMRC need?

Also if HMRC are unwilling to give up tax should the employer be culpable as they did not ask the taxpayer to complete a form P46 in the absence of P45?

Why is a taxpayer liable when HMRC do not use end of year PAYE information in a timely manner and employers fail in their duty to submit P46's.

HMRC have now issued tax returns to be completed for 2007/08 and 2008/09 - does this change any ESC A19 claim?

Thanks