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2003/04 Tax Liability

2003/04 Tax Liability

I have just received from fairly new client a 2011/12 coding notice showing an unexplained adjustment for underpaid tax.  Having spoken to HMRC this is apparently from 2003/04, which should have been coded in 2005/06 but "got lost".  Do I have any claim to get this adjustment removed?  I appreciate that the tax was and is still due but as far as my client is concerned they have been completing Returns for years and everything was fine. 

Has anyone come across this before?



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10th Feb 2012 13:10

Old liability

This depends on when the assessment was made and has HMRC had the ability to collect it through the code since the assessment was raised. If HMRC have failed to act in a timely fashion on information already in their possession, I would get the client to complain on those grounds. Note I would not complain on behalf of the client but get him/her to write themselves, I see a greater success rate by doing this.

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By K81
10th Feb 2012 13:51

I have exactly the same circumstances- an underpayment from 2003/04 just turned up in 2012/13 tax code.

When I checked my records although HMRC did not code it in 05/06 I did include it on the 2006 SA return & HMRC did not adjust this. Therefore he has paid this.

I have informed HMRC, who had trouble understanding & who have still not corrected their records.



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