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I thought the £75 was claimed on the P35 following successful online filing for the previous year.   IE.  claimed on 2010 for the final incentive of 2009.

I've had two underpayment notices which don't show the £75.  Surely HMRC can't be that incompetent, or is it me?

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Should Be Working ... not playing with the car
By should_be_working
05th May 2010 16:37


It's not 'claimed' on the P35, rather you show the credit that was/should have been applied on the PAYE account by HMRC after the 2009 P35 was filed.

Might the £75 have been double counted? Once explicitly in box 26 and again as part of the "NICs and Tax paid already" box 25?

Of course, it may be that HMRC are indeed incompetent....


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