P800 and ESC A19

muskoka

I also would like to know where Martin's letter is please

dori2o

roddydogs wrote: »

Hi, do you know people who have had ESC19 accepted over the phone? mine was dismissed out of hand, I have appealed by letter, just wondered what the circumstances were, Ta

I don't know them personally, but I myself have accepted and written off underpayments as a direct result of ESC A19.

If the evidence is clear that HMRC have not operated on information within the timescales, or have delayed when information such as a P46 was received then ESC A19 will be given.

The most important thing is to remember that you must tell the advisor that you wish to claim under ESC A19, and state that you believed that all your tax affairs were in order.

electribem

Got 2 P800T's last mnth. Just rechecking tax codes and have found out that I was on a 522L code for 07/08 then 603L for 08/09. Is it correct that a 603L code is like and emergency code when you start a new employer? Also if you didn't have a P45 to hand at the time of switching employers BUT filled out a P46, is a P46 sufficient enough with information for the HRMC to adjust your tax code within the tax year to which this applies? I asked my previous employer at the time to pass on a P45 but I'm thinking that now they never got it. I've been looking through my records and don't seem to have a coding notice either.

Do I have a case for ESC A19 based on information above?

dori2o

electribem wrote: »

Got 2 P800T's last mnth. Just rechecking tax codes and have found out that I was on a 522L code for 07/08 then 603L for 08/09. Is it correct that a 603L code is like and emergency code when you start a new employer? Also if you didn't have a P45 to hand at the time of switching employers BUT filled out a P46, is a P46 sufficient enough with information for the HRMC to adjust your tax code within the tax year to which this applies? I asked my previous employer at the time to pass on a P45 but I'm thinking that now they never got it. I've been looking through my records and don't seem to have a coding notice either.

Do I have a case for ESC A19 based on information above?

522l and 603L were the standard codes for the 07/08 and 08/09 tax years.

When you complete a P46 you make a self decleration as to your employment status, i.e. A- this is your only job and the first of the tax year, B- this is your only job but not your first of the tax year, or C- you have another job or are in receipt of a pension.

When you complete one of these statements the employer will operate the code as directed by the form. i.e for 07/08 A- operate 522L code on a cumulative basis, B- operate 522L code on a week1 basis, C- operate BR tax code.

When/If HMRC receive the form if the code matches the statement that has been selecetd then they will take no further action but to update your records with the new employers details.

The information you have given as to why you have underpaid is quite vague and you really need to provide more information.

Have you been told why the underpayment has arisen? what are the figures? do you agree with the reason given etc etc.

System

electribem wrote: »

Got 2 P800T's last mnth.

See the Op's original thread for more background info : https://forums.moneysavingexpert.com/discussion/3064902

electribem

Thanks dori2o.

re: http://forums.moneysavingexpert.com/....php?t=3064902

The form says 'This calculation includes an underpayment for an earlier year. The amount of benefit in kind included in your PAYE code was lower than the amount taxible.

Thats why I was rechecking codes. In 2008. I moved from one employer to another and filled out a P46 at this stage.

TAX CODE: 603L

Figs:
PAYE + BENFITS = 16142 (after deductions)
TAX PAYED = 1709.23

The figures match my records and P60 statement. What I'm disputing is that HRMC or employer should have acted on information given and adjusted coding for the correct tax to be deducted. Am I right in thinking this?

Wondering if I have a case to invoke ESC A19?

jennifernil

What were your benefits in kind? Have you got a P11D?

Does the P60 show the earnings from both employers?

Benefits in kind are often a year behind taxwise, so there could well be some catching up to do there.

electribem

Thanks jennifernil

HMRC Benefits in kind clac = 1943
P11D = 1846.78

I have one statement of earnings and one P60. Both from different employers. The P60 does not show any other benefits and only shows earnings from one employer.

you wrote: Benefits in kind are often a year behind taxwise, so there could well be some catching up to do there.

What do you mean please?

jennifernil

Well, your employer should give you a P11D statement of benefits at the end of the tax year, and send one to HMRC, so they do not have details of, say, your 08/09 benefits till probably June 09.

So the tax you paid on benefits in 08/09 was based on the benefits for 07/08. And so on.

jennifernil

You need to add together the earnings and tax from both employers to check if the figures are correct.

Earnings should include your taxable benefits for the purpose of this calculation, but it is worked out differently when arriving at your code number.

If you are unsure, post the figures and someone will check for you.