HMRC launches a consultation re ESC A19
I know I am a cynic when it comes to HMRC's initiatives but this one takes the biscuit.. It is clear from the revised wording that they are trying to shift the responsability of their mistakes unto the unwary employee/pensioner who has every right to believe that HMRC is correctly dealing with any information supplied by their employer(s) and/or pension providers...
recently we have had a number of appeal under ESC A19 rejected and HMRC's argument is "the taxpayer should have known that they had not paid enough tax at source"!!!!!!!!!!!!!!!!! the fact that they incorrectly calculated the car benefit for a change that incurred in the tax year and which had been reported correctly by the employer both on forms P46(car) and P11D is irrelevant as far as they are concerned. The Taxpayer should have been able to work it out for himself..
Their arrogance knows no bound and frankly it is about time that our institutes stopped sitting on their hands and truly represent their members by making HMRC and the government know that their attitude are unacceptable..
they have no time limits to back date assessments so why should the taxpayer be time barred from making a claim against their incompetence? All they have to do is send the P800T in February or March of the tax year following the end of the year when underpayment arose, compound that to the post delays (first class does not mean next day delivery anymore) and many taxpayers will find that the 5 April is upon them and that their tax codes have been adjusted and there is nothing they can do about it.
If they really want to stop these errors occuring they should make everyone file tax returns a they do in the US, France etc..
AND they should ensure that they provide the right training to HMRC's staff...
I know I am acynic I I