forms p800 and self assessment | AccountingWEB

forms p800 and self assessment

form p800s (under the NPS system) are being issued to individuals for a large number of earlier years returning PAYE or collecting PAYE tax and yet often the same individuals are already registered under SA! this hap[pened to a highly paid employee married to one of our clients!

still checking it out.

so much for the new NIRS2 system and all the people being clobbered by it! 

taxhound's picture

This has happened to several of my clients    1 thanks

taxhound | | Permalink

And you don't normally get a copy as agent because hmrc have not linked the taxpayer to the SA file and the agent authority, so I wonder how many more clients have pocketed the refund and not told me...

AnnaKournikovasKnickers's picture

non sequeteur

AnnaKournikovas... | | Permalink

What is this thread about? If it's about HMRC sending taxpayer refunds to taxpayer rather than agent, then simply register clients's address = yours. Simples!

taxhound's picture

@ Anna    2 thanks

taxhound | | Permalink

No, it is about HMRC making a mess of things and sending assessments to clients in addition to the self assessment tax return being filed - and the assessments normally only cover PAYE income and ignore all other income, normally resulting in a refund to the client which is not due.

There is a glitch in the HMRC computer (just one?) meaning that some paye files are not linked to the SA files so this is all dealt with separately to and in addition to the tax return system.


So you do the client's tax return, tell them to pay £x000 as they have self employment income in addition to their pension/paye income, then hmrc issue an sa800 just for the paye income and refund all of the paye because without taking the self-employment income into account, it would not be due, but of course it is really due if you look at the whole picture.  And they don't send the agent a copy of this assessment because they have not linked it in to the SA file so do not see that there is an agent.  It is a complete mess.

AnnaKournikovasKnickers's picture


AnnaKournikovas... | | Permalink

As an IFA I deal with lots of teachers who are not in SA and I cannot look at their PAYE stuff online. Only if they have SA income as well as PAYE income. I have often thought that odd as well.

taxhound's picture

I agree

taxhound | | Permalink

I have several clients who are not within sa so can't see on line.  It is a pain!

Me too!

Homeworker | | Permalink

I have also received several of these, for clients within SA and for some not in SA and yes, some are being asked to pay when they have already paid under SA and others have received have received refunds when they should not have done.  It is a real nuisance having to explain to clients and get the situation corrected.

What concerns me about the non-SA clients is that they are guessing at other income and deductions, which are sometimes quite wrong.

not on sa online

david5541 | | Permalink


I have several clients who are not within sa so can't see on line.  It is a pain.


yeah this is a really stupid rule.


the only way round is to get them onto SA by filing a form SA1, i had even to do this even with my dad in order to do online filing!

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