ESC A19 claim if already repaid ?

ASR

Hello everyone,

I have read with interest MSE's:money: recent article on ESC: A19 claims which brought my attention to it's existence, I feel I have a pretty strong case:-

- June 2005 - Started new employment with company car but unbeknownst to me (a tax novice) did not pay car tax or fuel allowance until...
- July 2007 - When I got a coding notice deducting the above mentioned benefits (no underpayment notice, however)
- October 2008 - Receive a P800 totalling underpayment for these 2 years
- December 2008 - Receive a coding notice to say they are taking part of the underpayment immediately (Dec 08 to Mar 09) and more followed on in the next tax year. At the time I looked into the matter in detail - they had some items incorrect so there were amendments along the way, after I wrote to them.
- February 2011 - Much to my infuriation they sent me a P800 requesting the full amount again (!!!!) which will be deducted during the 10/11 tax year. I have since wrote to them to explain it's been taken with copies of the previous correspondence, coding notices showing the deduction, but they have not yet responded so as it stands I'm paying it again.

I'm sure they will spot the duplication so not terribly concerned that I would have to pay twice. Reading the rules on A19 claims it is apparent that they should not have been entitled to ask for the underpayment back in the first place. I still have my P11D forms which show my employer has submitted all information correctly, and as I'd never dealt with tax before I had no reason to suspect an error (as wageslips matched P60s and Coding Notices etc).

Therefore does the HMRC ESC A19 regulation apply in this case, for tax already paid back ?
Has anyone had a similar experience ?
Is it one for an accountant or perhaps the adjudicator ?

Any help or guidance would be greatly appreciated :j, I am well aware that it's the individual's responsibility (so please no lectures;)) but as it's in black and white and I still have HMRC errors to deal with I should ascertain exactly what should have been paid if indeed at all.

chriiiiiiiis

Stop being greedy.