HMRC bungled PAYE for new employee
HMRC issued an employer with an invalid regulation 80 determination to recover tax due from an employee’s earlier employment in a previous tax year. The employer successfully challenged the tax demanded.
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six hundred and twenty nine pounds to go to a FTT and lose.....
No doubt the appeal will cost six thousand two hundred and twenty nine pounds
Madness
HMRC "upheld the determination on statutory review". That's presumably the Alternative Dispute Resolution. Which, sadly, just goes to show that it's rarely possible for an organisation to impartially conduct it's own "internal review". It really didn't need anyone of Anne Redston's vast employment taxes experience to spot the multiple errors on this one - a newly-qualified Tax Officer would surely have been onto it? I can only assume that all concerned must have thought "well, it's only £629, innit?". Shoddy. Very shoddy.
The "statutory review" is not ADR, it is the review under sections 49B to 49F TMA. (ADR is not "statutory".) A review under s 49B to 49F does not claim to be independent, though it is or should be carried out by an officer not involved in the case.
It should be impartial and judging by the number of decisions that are overturned on review, in many cases it is, but from my judicial experience there are still far too many cases where bad decisions are not overturned on review, this being a prime example.
I stand corrected, Richard. But, as I think we agree, the case should still never have had to waste Anne Redston's time.
Anne is one of my judicial heros: I learnt a huge amount from her when, as a member of the Tribunal before becoming a judge, I sat with her. As a judge I too would often spend what might seem a disproportionate amount of time and effort on a case that was "trivial" in terms of money, where HMRC should not have brought the case or where their arguments were hopeless, in the hope that they might learn, and in some cases I am glad to say they did, and changed their policy or guidance.
Yes, I know quite a few of those! We are in your debt.
Do you fancy a job as a COVID commissioner??