Underpaid tax

katies_mum

Hi, was wondering if anyone could please possibly tell me if a tax calculation my hubby has received from HMRC is correct, they are saying he has underpaid tax.

Year 2013-2014

PAYE income 9357
Flat rate Job expense 80
Income after deductions 9277

Personal allowance 9440

Tax paid
Refunded -109.80 (this was refunded at the end of
March 2014)

Tax underpaid 109.80

I`m finding this a bit confusing as according to their calculation he has earned less than his personal allowance!

Would be very gratful if anyone can offer any advice. Many thanks.

Dr_Teeth

He's clearly been paid less than the PA, but that refund is the key issue here. Where was that from? Was it from his employer (check the P60 for a negative entry in tax paid)? Or did he make an in-year repayment claim to HMRC themselves?

jem16

katies_mum wrote: »

I`m finding this a bit confusing as according to their calculation he has earned less than his personal allowance!

Has he earned less than the personal allowance?

katies_mum

Thank you for replying,

P45 dated 19/04/13 showing tax to date £109.80 from a job he left.

P60 from new employer (only started with them in March 2014) shows:

Tax deducted in previous employment 109.80
In this employment underneath -109.80
one cancels the other out so nothing in total for year box.

katies_mum

Yes jem16 he has.

jem16

katies_mum wrote: »

Thank you for replying,

P45 dated 19/04/13 showing tax to date £109.80 from a job he left.

P60 from new employer (only started with them in March 2014) shows:

Tax deducted in previous employment 109.80
In this employment underneath -109.80
one cancels the other out so nothing in total for year box.

Gross figures for earnings in both the P45 and P60 would help figure this one out.

Could you also give the figures from his March payslip please?

chrisbur

Can you give details of everything that appears in sections 4 to 8 on part 1A of the P45?

katies_mum

P45
Total pay to date 964.10
Total tax to date 109.80

P60
In previous emp 964.10 109.80
In this empl 971.55 -109.80

1935.65

He also received Navy Pension £7044 gross 2013-14
And did a one off casual job £377 gross April/May 2013

March payslip
Basic 971.55 income tax refund -109.80 NI 39.07
Total 971.55 total -70.73

To Date 1935.65 NI 39.07 net pay 1042.28

Hope this makes sense, thank you.

katies_mum

4 to 8 on part 1A of the P45

4 leaving date 19/4/2013
6 tax code 497L
7 Month number 1
total pay to date 964.10
total tax to date 109.80

jem16

katies_mum wrote: »

P45
Total pay to date 964.10
Total tax to date 109.80

P60
In previous emp 964.10 109.80
In this empl 971.55 -109.80

1935.65

Somewhere along the line, the tax paid of £109.80 doesn't seem to have gone over into HMRC's calculation.

March payslip
Basic 971.55 income tax refund -109.80 NI 39.07
Total 971.55 total -70.73

To Date 1935.65 NI 39.07 net pay 1042.28

Hope this makes sense, thank you.

I assume the tax to date would just say £0?

The March payslip doesn't make sense as the basic pay and the total pay are the same. With a tax refund of £109.80 I would have expected the total to be higher by that amount.

Is the basic correct by what your OH would have been expecting?

katies_mum

Thank you, am I right in thinking he will have to write to them? should he just give the figures he has given above?

I also assumed that as his income was less than the allowance then nothing is owing