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Class 1 deferment

Class 1 deferment


A client has 3 employments, lets call them A, B and C.

The salary for A is £22,000, for B £30,000 and for C £6,000.

I applied for class 1 deferment and was hoping to get this for employments B and C.    I was unsure if B would get it due to the amount straddling the threshold of £42,475 and, as suspected, they haven't granted it but I don't really know why.  Is it because it straddles the limit or am I just making this up in my head?!

Only C obtained a deferment.
Can anyone provide me with a quick reason as to why the outcome is the way it is?



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23rd Apr 2012 16:01

sounds more like an exam question.....

but at a guess presumably because none of the 3 employments exceed the upper threshold, C has been chosen because it quite clearly will all be above the upper threshold...(when added to the others).  This means that a refund can be issued in respect of one of the other employments at the end of the year (if apporpriate) the end I presume the revenue wouldn't give a further deferement because the risk of non/underpayment then lies with them rather than the employee which is quite an understandable stance to take I guess.

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