Quick question on reclaiming income tax

Cardinal-Red

This should be quite simple!

My wife (a teacher) left her previous job in August 2009 and started in her new job in September 2009. Her P45 was sent to a completely random address and so has now been lost. Since September 2009 she's been on the BR tax code.

This has now been fixed in year (2010/11) using a P46, but there is a refund due for the period September 2009 - April 2010.

We have her new jobs P60 (clearly showing the BR tax code) but the only evidence we have from her previous job is her last pay slip (August) - showing cumulative salary to date.

Tried to contact the IR all week and had no luck so am now writing a letter to ask for a refund. My 2 questions are:

1) Will they accept the August 2009 payslip as proof of earnings? The 2 authorities involved here are 250 miles apart so clearly she wasn't working in both at the same time; and

2) Will they accept scanned/copied P60s and payslips, as my last dealings with HMRC led to lost documents (which luckily I could source again but I believe that P60s etc are not re-issuable.)

Cheers!

TM1976

You need a copy of the P45 from the previous employer or at least a statement of earnings from them for that tax year.

You normally have to provide original documents. I understand with HMR&C's new computer system all the tax records are now linked so theoretically you shouldn't need to provide any of this information to prove you have paid tax anymore - although I'd be surprised if this is the case. Does anybody know any more about this?

fengirl_2

HMRC should have the P45 from the job which ended Aug 09. This has always been the case, even before the terrible new computer thingy. Don't send anything related to this job but mention it in a covering letter.
However has she survived on code BR for all this time?

laticsforlife

I used form P50 for my daughter and we got the refund about 6 weeks later.

You DO need to give the original forms that you have, and I suggest if you are worried about them being lost then a) scan them for your records, and b) hand deliver the claim to your local (sic!) IREC (as was).

This appears to be the link for the P50

http://search2.hmrc.gov.uk/kbroker/hmrc/forms/viewform.jsp?formId=764

Alternatively if the form does not appear to be right in your wife's circumstances, the obvious solution is that HMRC will get the P45 and the P60 and the system will (eventually) pick up on the fact that there is an overpayment, and will code it out by issuing a new code to the employer so that your wife will pay less tax in 2010/2011 to compensate.

Finally you (edit - NO not right, must be your wife who calls, HMRC cannot divulge anything to you.) could call in and ask them to check on the computer to see what is posted to your wife's account, but you WILL need to make an appointment first.

Cardinal-Red

Thanks everybody -will get onto them ASAP.

In answer as to how she got by this far, it seems that the SLC haven't been making deductions in her new place (figures to be honest, even though I thought they used NI numbers for this purpose) and so this has pretty much compensated for it.

SJ1

Why don't you simply complete a tax return for the year 09/10? My husband had a similar problem, his P45 was completed incorrectly stating he had used 6 months of his tax free allowances when he had actually used 5. I called HMRC and they said not our fault, you need to get a P46 or submit a tax return. We went with the P46 as it was September, we resubmitted this to hubby's employer and they sorted it! It took about 6 months!!!

But HMRC said they were happy for us to submit a tax return to reclaim. You obviously need the paperwork to complete the tax return and you have that so you will be able to submit the return ' to the best of your knowledge and belief' which is what you have to sign when you complete the form. It really isn't that hard online - HONEST! I don't believe you need to submit anything as you make the declaration but clearly they can ask questions so keep all the paper work. I can't see why the payslips won't be enough,.

Hope it helps.

SJ