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P800 - Underpaid Tax

Hi,

My wife received a P800 stating that she has underpaid tax of £444 :eek: but I am a bit confused.

I have checked with the payroll department who confirmed that they have implemented everything that they have been told to but it looks like the underpayment has occurred because....

We both became bankrupt in September 2009, my wife’s tax code changed to NT from November 2009 and the money was paid the tax money to MoonBeevers are requested.

The Tax Office sent a change of Tax code in December 2010 to 647L which the payroll department did straight away. The Tax Office has said that my wife should have been paying tax from April 2010.

I know it’s not an excuse but my wife’s wages varies that much month by month including maternity pay that we were unaware that we were doing anything wrong.

So can I appeal the decision to recover the amount from my wife when it was their error that they never sent the correct tax code in time?

Thanks
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