Emergency Tax Code Confusion

davery83

This morning I received a letter from HMRC stating they need a 2008/2009 P45 or P60 from a company (lets call them CH) that I worked for until 2004 and haven't worked again for since.
I rang them up to explain that I had left that company in October 2004 and not worked for them since, and now just started my 3rd job since leaving there!
The guy I spoke to on the phone stated I was on emergency tax at some point in the last year because they believed I worked for CH as well as working for company MG (from October 2004, made redundant April 2008) and then another company, TC (from May 2008, made redundant March 2009).
I'm pretty confused as to why they think I am working there again, or if they didn't think I left, why an emergency tax code hasn't applied for the last 5 years?
I've looked through my payslips and can't find anything out of the ordinary regarding tax codes:

P60 April 08: 522L
P45 April 08: 543L
2 Payslips from MG (April & May 08): 543L
Payslip from TC (May 08): 543L
Company Bonus from MG (June 08): BR W (No numbers!)
Payslips from TC (June - August 08): 543L
Payslips from TC (September 08 - March 09): 603L
P45 from TC (March 09): 603L
P60 from TC (April 09): 603L
P45 from HMRC for Jobseeker's Allowance (July 09): 647L

Can anyone see where the mistake is? My concern is that I'm going to end up owing them tax somehow I didn't think they would contact me if I'm owed money....
Thanks for any help/comments!

fengirl_2

From what I can see (and its hard to be accurate without the pay and tax figures), you will be due a refund as at some point you were on code BR, which means no tax free allowances. Its very hard to underpay tax if you are on E code and BR code all the time.
I am guessing that company CH has not sent a P45 for you when you left, or else it has been lost, therefore you are still showing as a 'live' employee at CH on the HMRC system.
HMRC do contact taxpayers if they are due refunds, but it can take a long while to get around to everyone!

davery83

Thanks for the reply, however if CH hadn't sent in a P45 when I left, would I have paid more or less tax if I was still working for them and the other companies? How comes it has taken so long to be picked up? Also, why don't they need P45 or P60 from the other years?

fengirl_2

I am guessing you were on E code for jobs after CH as you didnt have a P45 frm them. I also note youo were on BR with another company, presumably because HMRC thought you were still with CH.
It has taken a while to catch up due to HMRC cutbacks. Frontline staff are very pushed and, as at one time an officer would have expected to clear the previous year's tax liabilities within 18 mths, now it takes longer. Also, many people realise they are due refunds and write in to claim them, so of course, those peple have to be dealt with first.
HMRC are not asking for P45's/P60's from the other years becasue they already have this information.
If you want to PM me with pay and tax details for all years, I can do some calcs for you and put your mind at reast.

davery83

I did have a P45 from CH, I've sent them my copy today. The BR was for the company bonus, I assumed that this was because I was off their payroll at that time so not sure what code I should be under?
I've also got all P60/P45s from the end of every other tax year, and each time I've left/been made redundant from a job and a copy has been always passed onto the next employer.
As far as I can see, I've never had an emergency tax code anywhere after leaving CH:

October 04: 474L (first payslip from MG)
no change until April 05: 489L (still MG)
then no change until April 06: 503L (still MG)
no change until April 07: 522L (still MG)
April 08: 543L (MG)
May 08: 543L (redundancy pay from MG)
May 08: 543L (first pay from TC)
June 08: BR W Code for company bonus from MG
June 08: 543L (payslip from TC)
no change until September 08: 603L (TC)
March 09: 603L (P45 from TC)
P60 2008/2009: 603L
July 09: 647L (P45 from HMRC JSA)

Not sure if that makes things any clearer, but basically I've never had any different codes in between those shown above.
I remember there was some confusion when I started with TC, because I paid a lot of tax in the first pay, apparently to make up for the lack of tax not paid on my redundancy (which I assumed was taxed by the company when they paid it?).
Thanks for all your help so far!

fengirl_2

I'm sorry, but just lisitng your code umbers does not help. HMRC will go by your actual pay and tax for each year.

davery83

fengirl wrote: »

I'm sorry, but just lisitng your code umbers does not help. HMRC will go by your actual pay and tax for each year.

Ok, well thanks for your help and advice, I'll post on here when I get an outcome from HMRC!
Thanks again!