P800 Unpaid tax

danny14 · 15 November 2010 at 4:24PM

Received P800 stating that tax was owed for tax year 2008-2009 monies received from private pension.I was unaware that this was the case.Informed by pension provider that a summary of all pensions paid out is sent to HMRC at the end of each tax year.
This is in the form of a list containing name nat ins no pension paid & any tax deducted (referred to as a P35).
Therefore pension supplier states that HMRC had the information.
With reference to Martins recent article suggesting that a clause" Extra Statutary Concession" (A19 )relating to miss calculation of tax could be appplied to get the demand cancelled.
Has anyone had experience of this situation or can anyone add their comments.

Gas_Powered_Toothbrush · 15 November 2010 at 4:34PM

HMRC have 12 months following the end of the tax year in which they receive the information to act on it. So if it's 08/09, they'd have got the P35 during 09/10, and thus have until 5th April 2011 to make the assessment before ESC A19 applies.

How long have you been getting this pension for?

Gertie_Walker · 15 November 2010 at 9:15PM

HMRC receives details of pensions paid out for everyone, but they would only link it to your record if you pointed out that tax was not being deducted when it should have been. I am assuming you had other income, so yu have ben given personal alowances twice. Did you point this out to HMRC?

danny14 · 16 November 2010 at 10:11AM

Thanks for response.
Have not yet spoken to the revenue am still collecting information & trying to asses my chances of getting the back tax cancelled on the basis that they have been aware this pension for the last 2.1/2 years.
My pension provider states that they would have informed the revenue by means of a P46 but they cannot find any proof of this in their files.However they say that the information is sent to the revenue in the form of a P35 which they submit each tax year end.
Like most of the tax paying public I was ignorant of the details of how the my tax is calculated.
Since receiving this demand I have been investigating how the system works & am now able to work out exactly what my tax liablities are likely to be.
However with reference to tax due for years 2008/9 I feel that there was sufficient information available to the revenue office & that the omission lies with the tax office & pension provider.

carol49cat · 18 November 2010 at 1:35PM

Extra Statutory Concession A19 works!

I am a pensioner and I received a demand for underpaid tax for 2008/9 a couple of weeks ago. I knew that I had provided HMRC with full details of my private pension when I retired 6 years ago and that they received annual returns from the pension providers so I immediately wrote to point this out and to ask them to agreee that I did not need to pay back the tax under Extra Statutory Concession A19. Today I received their agreement!