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P800 Query

I have just received a P800 through the post claiming I owe £2377.42 for 2007/2008 - unfortunately the calculation seems correct.

Digging out the paperwork for that year it seems my company changed names and the total pay reset in Aug and started counting again from that point. This brought me under the 40% tax threshold for both 'halves' of that pay year.

It seems the revenue wants the difference, is this my liability - should the revenue of acted before now or should the bean counters stump up ?

The wife is on maternity leave at the moment so it's really not a good time to have received that through the mail.
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