Making a claim (ESC) A19

Steviek_2

Dos anyone have any help to my doing this. HMRCS say I underpaid tax in the tax year 2009/2010 becasue they were not notified that I had a company car. However, they were notified by the P11D that I had a company car more than 12 months ago so I am seeking a concession on that basis Does anyone know how to do this? Help would be appreciated

Sallysu

Try this for info.

http://www.litrg.org.uk/Resources/LITRG/Documents/2011/10/LITRGguidetoESCA19_Oct2011.pdf

Pennywise

Probably not one two counts.

P11d is a post year end return which doesn't constitute "information" for the purposes of the ESC. Did your employer submit a P46(car) when you were first given the company car? If they did submit the P46(car), then that IS "information" so should help your case.

Secondly, I think you'd fail the "reasonable" test as you must have known you had a company car, and must have noticed that your tax hadn't changed, so it's probably not "reasonable" to assume your tax affairs were in order.

But no harm in giving it a go.

Steviek_2

Thanks for your replies. I dont know what my employers submitted Pennywise as the car wsnt my company car it was the partners car which I had use of for a few months of the year but HMRCS are wanting me to pay back £6500 being the whole of my personal allowance for the car. I have looked on another website and there is a template for writing to the HMRCS saying that the underpayment arose because of the employer failing to notify them so collect it off them do you think that sounds right?

System

That doesn't sound right to me. Employers can (in some circumstances) be held liable for under-deductions of PAYE tax. For example if they used the right tax code but worked the tax out incorrectly or if HMRC sent them a tax code which they failed to use. Even then this is a slight over simplification of the process.

Btw are you sure about that figure - it seems very high for tax due on company car benefit.

Could that be the value of the benefit rather than the tax due?

Steviek_2

Its the total amolunt of my personal allowance for that tax year as they say I should have been on a minus code

System

Steviek wrote: »

Its the total amolunt of my personal allowance for that tax year as they say I should have been on a minus code

Ah, it sounds like the 6500 is the adjustment in terms of allowances rather than the cash value you'll actually be repaying. The cash amount to be repaid would have been on the original P800. Not that it helps much, I know.