P11D and ESC A-19 claim

Dave1979

Hi,

I work for a bank (low-level, back office! I feel I need to justify it these days!) and have had a staff mortgage for the last 4 years. I assumed that my tax code was being adjusted for it as my annual P11D benefits statement always had the correct figures:

2008/2009 - £1946
2009/2010 - £3035
2010/2011 - still to receive

My tax code for this year 2011/2012 has gone from around 6k to 1k. There is no way my benefit for 2010/2011 is worth 5k - that is more than the actual mortgage payments and the official rate of interest dropped from 4.75% to 4% so it should be less than the £3k from 2009/2010! I have also not received any P800s - the code has changed with no notification to me.

Looking back it looks like they have not used the 2008-2010 P111D figures to adjust my tax code every year. I always assumed they were correct - one of the benefits of working for a large company that has a dept to handle it all for you!

Do I have a case for an ESC A-19 claim as they were provided with all the correct info within all the timescales but have not used it?

Thanks in advance,

David

BoGoF

Doubtful

At the year end it is your responsibility to check the P11d figure is the same as that included in your tax code. What you have to remember is the figure in your code is a 'forecast' and will be reviewed once the actual figure is known.

And as an aside, your 'large company' is not there to handle your tax affairs - that is your job.

Dave1979

I am going to give it a try as they were given the correct figures every year and on their own web site it states consideration will be given where:

• HMRC failed more than once to make proper use of information received about a source of income
• HMRC allowed tax arrears to build up over two whole tax years in succession - so at least two tax year underpayments are due

My code was adjusted down each year just not by enough - there is no way that the arrears would put my code down to K103. There was no intention on my end to diddle them and if I thought that my code was wrong at any point I would have raised it with them and my payroll dept.

Dave1979

Dave1979 wrote: »

Hi,

I work for a bank (low-level, back office! I feel I need to justify it these days!) and have had a staff mortgage for the last 4 years. I assumed that my tax code was being adjusted for it as my annual P11D benefits statement always had the correct figures:

2008/2009 - £1946
2009/2010 - £3035
2010/2011 - still to receive

My tax code for this year 2011/2012 has gone from around 6k to 1k. There is no way my benefit for 2010/2011 is worth 5k - that is more than the actual mortgage payments and the official rate of interest dropped from 4.75% to 4% so it should be less than the £3k from 2009/2010! I have also not received any P800s - the code has changed with no notification to me.

Looking back it looks like they have not used the 2008-2010 P111D figures to adjust my tax code every year. I always assumed they were correct - one of the benefits of working for a large company that has a dept to handle it all for you!

Do I have a case for an ESC A-19 claim as they were provided with all the correct info within all the timescales but have not used it?

Thanks in advance,

David

Got my P11D for 2010/2011 which was £2023 and called up to complain that they had not used my previous years figures correctly and after some arguing where they said they had 3 years to act on any figures they received and they had received any figures from my tax dept until November every year (a lie - I checked and they were sent to them in June each year) they wrote off 2008-2010 and adjusted my code to what is should be for this year with the 2010/2011 code saving me around £1000 in underpayments.

I also discovered they had the wrong address for me and were sending all the under-payment notifications to an address from 3 years ago!