Self Assessment Tax Return dispute

Gas_Powered_Toothbrush

Did you have an outstanding student loan during the year in question? If you did, that'll also have bumped up the amount owing post-enquiry.

nomunnofun

agrinnall wrote: »

You haven't explained why you don'y have the P60 for the second employment, which you are expected to keep for (I think) 6 years. Your employer is not allowed to issue a replacement so that's a non-starter.

Just because you were receiving a net payment doesn't necessarily mean the employer was actually paying it to HMRC. Which is where the P60 would come in, because you could show a reasonable expectation that it had been handed over.

One alternative may be to check your NI contributions record for that year to see if they came from both employers; while it may not prove that tax was paid it could be evidence that the employer did make some deductions.

http://www.hmrc.gov.uk/ni/intro/basics.htm#8

I believe that employers have been able to provide duplicate forms P60 for some years now. Indeed , the word 'duplicate' no longer is required to appear!

http://www.hmrc.gov.uk/ebu/rd1_p14_p60.pdf

tabbyfish

Did the 2nd employer know you had other employment? If they thought this was main employment and below tax threshold they may not have taxed it.
If they filed the p14 for you this will produce a p60 and show the tax and nic. This is also where hmrc would have obtained the extra income information and produced a p14 discrepancy which resulted in the enquiry.
Sounds like tax was not deducted on this smaller income I'm affraid.

Dazed_and_confused

terric wrote: »

I'm 100% certain tax was being deducted, my base rate was £150 per week, and my statements show I had £119.50 going into my bank weekly. The tax code may certainly be an issue though - but either way I was definitely having an amount deducted weekly.

Amounts deducted from your weekly pay are often irrelevant as far as Self Assessment is concerned - what is important is income TAX deducted. There could be lots of other "deductions", national insurance, union subs, charitable donation, private healthcare etc etc but none of that is of relevance to your SA return.

terric

Thanks for the replies everyone, at the moment I'm awaiting a copy of my P60 for this 2nd employment in the post (should be here either this morning, or tomorrow morning) so will know for definite. Having spoken to the 2nd employer, they definitely do sort the tax stuff out in PAYE, and having found a previous P60 from this employer, shows my tax code to be BR.

@dtaylor84 - you're mainly correct, the amount I received on £150 after deductions was £119.85. I guess I'll know more once I have the P60 in my hands.

@Gas Powered Toothbrush - yes, I have an outstanding student loan, they've added on ~£600 to the amount I owe for this.

terric

Damn.

Looks like I owe it. Unfortunately for me they've deducted the personal allowance from both incomes - not the combined sum. However, there's no way I can afford to pay this off at once - as both employments were through PAYE what chance do I stand of paying this off through my current (single employment) tax code do you think?

patanne

Have you worked out what all the deductions are because £30 per week out of £150 does seem like a very large deduction to me? Do the figures on the P60 tie up with your records/recollections?

terric

@patanne: This is the thing, I have no pay slips - this second employer has had the wrong address for me since they changed departments (internally). They've all been going to this wrong address. The thing here is that I should have picked up on this, not having received anything - but the fact it was PAYE I just assumed it wasn't needed. My fault here.

What is strange, is that having obtained my P60 from this other job, the same tax code (647L) has been used for both jobs - therefore receiving the full personal allowance on both incomes.

patanne

Was your original figure of £150 a typo for £120 because if not you have had a lot deducted for something & you really need to know what for. It can't be NI or tax (a total of about £10 on the above figures) so where has the approx £20 gone. I'm sorry if it seems like I'm nitpicking here but does your P60 say you have paid ANY tax?

Davide123

terric wrote: »

@patanne: This is the thing, I have no pay slips - this second employer has had the wrong address for me since they changed departments (internally). They've all been going to this wrong address. The thing here is that I should have picked up on this, not having received anything - but the fact it was PAYE I just assumed it wasn't needed. My fault here.

What is strange, is that having obtained my P60 from this other job, the same tax code (647L) has been used for both jobs - therefore receiving the full personal allowance on both incomes.

Probably when you started on the second job you didn't tell them... Presumably on the form p46. If it was done correctly they should have given one full p.a and a BR code for the other.

Make sure going forward you always check, so you are not stung in the future.