I'm not sure they are. Treasury proposed the policy; Parliament has passed the law; HMRC are applying the law as they see it works; the taxpayers can appeal both on the facts of the case and under the human rights act. We just haven't got to the trying it in court bit. Perhaps the bit that isn't getting attention is wondering if before policy making passed to the Treasury IR or HMCE would have allowed this to occur?
Unless you pay early for reasons other than non-banking days
The K code has come from dynamic coding. That's five months old. The figures in the PTA are from the In Periods on the RTI. The sum of the in periods may not equal the YTDs (employers correct data). If the Old Co to New Co transfer did not put the old payroll ids in the RTI, then the employment master in HMRC will create a new employment. These are not bugs but the perils of black box systems. As Kate says if you have a UEI that fixes the old co to new co transfer. That was first talked about in the pilot year of RTI. If systems using RTI undertook the B - A ytd calculation set out in the legislation that too would stop some problems. Most of the glitches are explainable with a bit of thought; most of them can be handled again with a bit of thought but it needs the data submitters to understand how its processed and the processor to understand what's submitted. The payment date, the irregular payment indicator, the previous wks number box and the correction flag are all key pieces of data in ensuring the data is processed correctly.
FCA will be regulating the third parties that will act as aggregators or payment initiators. That's good. The payment initiators will be able to use the bank payment systems to make payments. At a lower cost to the cards and Paypal. In the real world merchants may chose to pass on processing savings to the consumer. A by product of that is real time transactional data that you as the owner of the data choose to consume or share, quite the opposite to today where large organisations accrete and share large data sets.