ESC A19 - Fobbed off?

fred_davies

Hi All

I made a claim under ESC A19, for an underpayment the HMRC are claiming for in tax year 2007-8. I changed jobs in February 2008 where for some reason it turns out my personal allowance wasn't counted and wasn't taxed properly. I didn't notice this as they are a US employer and I assumed it would all work out during the year.

If I'm gracious and say my employer only got around to telling the tax office six months later, that falls in the 2008-9 tax year. On the HM Revenues website it states, (years swapped for my years)

HMRC should have either issued a tax code or sent a tax calculation for the above receipt of information before 5 April 2010, which is 12 months after the last day of the tax year 2008-09.

My rejection letter from the tax office, referring to them telling me about underpayment on 18th Jan 2011) says:

...I have checked our records and found that we dealt with the information given by you or a relevant third party at the time we received it and within the Extra Statutory Concession A19 time limits. We have therefore dealt with your tax affairs without delay.

My tax code in Feb 2007 was 522L, March 2007 was 522L and April 2008 543L. This changed in September to 603L, so something was acted upon by someone by mid-September 2008. The end of that tax year is March 2009. Twelve months from the end of that tax year would be March 2010. I was notified on 18th January 2011.

It appears I'm well outside the ESC A19 restriction period for claiming, yet their letter seems to go against the example they use on their website.

Is it worth contesting this - did I initially get a 'form letter' ? Any suggestions gratefully received.

Thank you
fred

chrismac1

Well if you read the wording of their reply does it mention a single fact or number specific to your case?

NO.

Is it any better than the "form" letters you get from banks who have ripped you off on PPI?

NO.

So until you get a reply which at least gives the impression that somebody has been bothered to look up your records, the answer is clear - Keep going!

System

fred_davies wrote: »

My rejection letter from the tax office, referring to them telling me about underpayment on 18th Jan 2011) says:
My tax code in Feb 2007 was 522L, March 2007 was 522L and April 2008 543L. This changed in September to 603L, so something was acted upon by someone by mid-September 2008.

Nothing was acted on by September. The government increased everyones tax free allowance from 5435 to 6035 mid year and removed the 10% tax band and so employers knew to increase all their employees codes without instructions from HMRC for every individual employee. It was a mass increase.

HMRC would have expected either a call from you telling them you had started a new job or a P46 or P45 (3) from your new employer telling them you had commenced work with them.
Given that you started with the new employer in February 2008 it could well be that by the time HMRC received any information (if they did) it was too late to issue a correct tax code for 07/08

fred_davies

Thanks both for your responses, I will get back in touch with HMRC to find out what information they actually have.