P800

danjshelton

I see, this all sort of add's up now (well in my head). To further backup your theory BoGoF, although it doesn't totally add up:

Week 53 Gross Pay: £871.00
PAYE Tax: 154.55

Tax @ 40%: £348.40
Difference (40% to PAYE): £193.85

This is only £1.60 under what they are trying to claim, so guess that was just from somewhere else the rest of it seems to add up!

Dan

danjshelton

Or will it affect other employee's? If the other's aren't in the 40% tax bracket then they will only have missed out on the personal allowance part so guess this will be minimal and maybe under the threshold that the HMRC look into?

Thanks for both your help, much appreciated, I always like to know why things have happened!

Cheers

Dan

BoGoF

There are always rounding errors with PAYE, everybody is technically underpaid by a small amount as the tax tables are based on 6479 of allowances so you have £4 too much allowances given and £4 at 40% = £1.60......

danjshelton

Mikeyorks wrote: »

That does throw a further potential into the mix ....... as the previous post from BoGoF.
...... not quite sure how HMRC would allow for that on a P800. I wonder if they know!

So does this mean (along with our results above) that I might get away without paying it? Although the figures do seem to stack up in HMRC's favour.

I looked at the link and it confused me a bit, guessing I have a suffix code, but do I then fall under the "week 1 coding" or "Cumulative code".

Surely if I am week 1, HMRC are telling my employer to treat it like any other week.

Dan

BoGoF

danjshelton wrote: »

So does this mean (along with our results above) that I might get away without paying it? Although the figures do seem to stack up in HMRC's favour.

I looked at the link and it confused me a bit, guessing I have a suffix code, but do I then fall under the "week 1 coding" or "Cumulative code".

Surely if I am week 1, HMRC are telling my employer to treat it like any other week.

Dan

I cant' see any way out of it, your employer has operated PAYE correctly and the week 53 system is to ensure you don't see any sudden decrease in that week's pay, but you do have to pay it back at some point.

TBH I am not sure what point Mikey was trying to make - can you elaborate?

BoGoF

This is what HMRC's guidance manual states

http://www.hmrc.gov.uk/manuals/eimanual/EIM42420.htm

Mikeyorks

BoGoF wrote: »

TBH I am not sure what point Mikey was trying to make - can you elaborate?

Merely backing up your point re the transient extra allowances - but showing how the employer does the calculation.

The bit about the P800? This is going to happen a fair few times. In order to head off repeated questions / appeals it would be sensible that HMRC has a mechanism to carry across the 'Week 53 / 54 / 56' notation into a Note on the P800.

BoGoF

Mikeyorks wrote: »

Merely backing up your point re the transient extra allowances - but showing how the employer does the calculation.

The bit about the P800? This is going to happen a fair few times. In order to head off repeated questions / appeals it would be sensible that HMRC has a mechanism to carry across the 'Week 53 / 54 / 56' notation into a Note on the P800.

Ah, with you now.

That would make sense