Taxpayer liable for a mistake on her P46
Cindy Riquier claimed her employer was responsible for a PAYE error which resulted in a tax underpayment, but the first tier tribunal decided the fault lay with her for submitting an incorrect P46.
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Sheesh what a dumb case to take to tribunal.
I trust they are unrepresented, or should be suing their advisor.
Sheesh what a dumb case to take to tribunal.
I trust they are unrepresented, or should be suing their advisor.
She must be unrepresented, how else would her SA return not have the PAYE income on it? Unless she lied to her accountant......hmm
Well, given the level of inconsistency in FTT decisions recently it was probably worth a punt for £800. I would not have pushed a client of mine down the FTT route but I would also not have tried to stop her if she wanted to, since there is always a chance that she'll get a lucky break either with a judge who wants to do a bit of HMRC bashing or one who is just in a good mood. FTT decisions are all over the place at times, so if she was willing to give up a few hours of her time what did she have to lose?
I think she had no chance (and distasteful as well) in blaming her employer, who had clearly done nothing wrong.
On the other hand, I do have a tad of sympathy as I can see how statement B would look like the right one to Joe Public and it's entirely unreasonable to expect an ordinary person to know how PAYE works in these circumstances.
Perhaps she would have done better blaming the form and then, as Tim says, hoping to get a judge in Revenue bashing mode?
Towergate provided the wrong date when they registered me at HMRC. They mentioned I started to work on the 7th of january 2016 and i actually started on the 4th of December 2015. My P46 was completed correctly because it was completed for the 6th of january 2016 but in the meantime, they asked me to start in December 2015. I mentioned to the company that I will be between 2 jobs but they didnt do the modification which caused the error. HMRC comes back with "it's still my fault" but I cant check when they registered me. I'm still working on the case, I had to prove that Towergate made the mistake which is done and it seems like HMRC is going to review my case.
Once the Dec pay had been processed and the P45 came through then HMRC should have issued a revised code to the new employer which would have been processed before the end of the tax year.
So either HMRC or the new employer are at fault.
However I don’t think this changes the fact that the tax falls due.
I disagree, its not anyone fault other than hears, clearly as she filled the p46 wrong.
Had she filled it in correctly, and her employer not use that information to accurately set up her PAYE, then I would agree with you.
Infact I had a case some years ago, where the employee had correctly filled out a P46, but the employer ignored it, and in that scenario, the employer was liable for the underpaid tax.
But in this case, ultimately, she completed it wrong, and so the employer can not be at fault for setting up her PAYE on that basis.
There may be an argument regarding HMRC, but still, I wouldn't like to try and argue that point, given the above.
Towergate provided the wrong date when they registered me at HMRC. They mentioned I started to work on the 7th of january 2016 and i actually started on the 4th of December 2015. My P46 was completed correctly because it was completed for the 6th of january 2016 but in the meantime, they asked me to start in December 2015. I mentioned to the company that I will be between 2 jobs but they didnt do the modification which caused the error. HMRC comes back with "it's still my fault" but I cant check when they registered me. I'm still working on the case, I had to prove that Towergate made the mistake which is done and it seems like HMRC is going to review my case.
The problem is that A to C have never covered all circumstances. Had she said she had another job she would have been on basic rate to March then had to wait another 6 months minimum before she got her over paid tax back. But yes she should have admitted the error when she got her annual statement - but that comes out in October!
She was filing SA returns, she could have claimed back any overpaid tax on 6 April.
What a spurious waste of time and resources, how stupid does an appeal have to be before the appellant is compelled to pay the costs as well?
She filled the form in wrong, then filed an incorrect tax return then, despite not having been penalised for either error, tried to have her (presumably former) employer foot the bill for the tax she quite rightly owed.
Towergate provided the wrong date when they registered me at HMRC. They mentioned I started to work on the 7th of january 2016 and i actually started on the 4th of December 2015. My P46 was completed correctly because it was completed for the 6th of january 2016 but in the meantime, they asked me to start in December 2015. I mentioned to the company that I will be between 2 jobs but they didnt do the modification which caused the error. HMRC comes back with "it's still my fault" but I cant check when they registered me. I'm still working on the case, I had to prove that Towergate made the mistake which is done and it seems like HMRC is going to review my case.
Towergate provided the wrong date when they registered me at HMRC. They mentioned I started to work on the 7th of january 2016 and i actually started on the 4th of December 2015. My P46 was completed correctly because it was completed for the 6th of january 2016 but in the meantime, they asked me to start in December 2015. I mentioned to the company that I will be between 2 jobs but they didnt do the modification which caused the error. HMRC comes back with "it's still my fault" but I cant check when they registered me. I'm still working on the case, I had to prove that Towergate made the mistake which is done and it seems like HMRC is going to review my case.
Towergate provided the wrong date when they registered me at HMRC. They mentioned I started to work on the 7th of january 2016 and i actually started on the 4th of December 2015. My P46 was completed correctly because it was completed for the 6th of january 2016 but in the meantime, they asked me to start in December 2015. I mentioned to the company that I will be between 2 jobs but they didnt do the modification which caused the error. HMRC comes back with "it's still my fault" but I cant check when they registered me. I'm still working on the case, I had to prove that Towergate made the mistake which is done and it seems like HMRC is going to review my case.
Towergate provided the wrong date when they registered me at HMRC. They mentioned I started to work on the 7th of january 2016 and i actually started on the 4th of December 2015. My P46 was completed correctly because it was completed for the 6th of january 2016 but in the meantime, they asked me to start in December 2015. I mentioned to the company that I will be between 2 jobs but they didnt do the modification which caused the error. HMRC comes back with "it's still my fault" but I cant check when they registered me. I'm still working on the case, I had to prove that Towergate made the mistake which is done and it seems like HMRC is going to review my case.
Towergate provided the wrong date when they registered me at HMRC. They mentioned I started to work on the 7th of january 2016 and i actually started on the 4th of December 2015. My P46 was completed correctly because it was completed for the 6th of january 2016 but in the meantime, they asked me to start in December 2015. I mentioned to the company that I will be between 2 jobs but they didnt do the modification which caused the error. HMRC comes back with "it's still my fault" but I cant check when they registered me. I'm still working on the case, I had to prove that Towergate made the mistake which is done and it seems like HMRC is going to review my case.
Anyone who's ever changed jobs during the month will have been through this situation. The old employer will process the final wage with one lot of tax allowances and the new one will do the same. Just accept you'll get a short term boost and then pay the tax when HMRC send the bill. To take this to a tribunal smacks of a deliberate waste of time and money.
Towergate provided the wrong date when they registered me at HMRC. They mentioned I started to work on the 7th of january 2016 and i actually started on the 4th of December 2015. My P46 was completed correctly because it was completed for the 6th of january 2016 but in the meantime, they asked me to start in December 2015. I mentioned to the company that I will be between 2 jobs but they didnt do the modification which caused the error. HMRC comes back with "it's still my fault" but I cant check when they registered me. I'm still working on the case, I had to prove that Towergate made the mistake which is done and it seems like HMRC is going to review my case.
@Lucy Webb: Towergate provided the wrong date when they registered me at HMRC. They mentioned I started to work on the 7th of january 2016 and i actually started on the 4th of December 2015. My P46 was completed correctly because it was completed for the 6th of january 2016 but in the meantime, they asked me to start in December 2015. I mentioned to the company that I will be between 2 jobs but they didnt do the modification which caused the error. HMRC comes back with "it's still my fault" but I cant check when they registered me. I'm still working on the case, I had to prove that Towergate made the mistake which is done and it seems like HMRC is going to review my case.