HMRC Extra Statutory Concession

SallyG

"But having done this, did those same officials not check your tax at the end of each financial year? If they did, surely this means they did hold all the information they needed and they should now accept they failed to act on it?
Well no, not according to the Revenue. It told me: ‘We would have been notified about Mr H’s income at the end of the tax year, when the employer sent in annual returns, but these updates do not count as information under our Extra Statutory Concession.’ "

"One day MPs will wake up to just how bad the Revenue has become. Meanwhile, complain to the outside Revenue Adjudicator, the Whitehall referee who investigates complaints from the public. Better allow time for a reply – she may be rushed off her feet."


Read more: http://www.dailymail.co.uk/money/experts/article-2173526/TONY-HETHERINGTON-INVESTIGATES-Im-retired-taxman-wont-cancel-3-977-underpaid-tax.html#ixzz20mh09LIl

System

http://www.hmrc.gov.uk/manuals/pommanual/PAYE95055.htm

When it comes to ESC A19 and employers the concession specifically refers to information that affects the individual's tax code. The employers return P35/P14 wouldn't cause an underpayment - whatever had gone wrong had gone wrong long before the Return was submitted.