Received a letter from HMRC this week regarding 12/13.
Pension income omitted. It was a new source of income. I just filed 13/14 and 14/15 with the P60 income provided by client but didn't ask when this started - ie12/13 as it might appear.
The letter is not an enquiry or a discovery, but just a letter stating "income per you, income per us, tax due on difference" etc.
Can HMRC raise a discovery regarding just P14 info. Surely they had this info from the pension company "on time" ie by Jan 2015. I refer to SAM20010.