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LTA , sorry this will look stupid.
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she sacrifices
Best not to use this term as it has a specific meaning when applied to pension/company benefits.
https://www.moneyadviceservice.org.uk/en/articles/salary-sacrifice-schemes
She needed to use the figure on her P60 as explained on your post on the tax board.
However, even if there have been errors on her SA returns, it may still be the case that a K code is appropriate.
A detailed analysis of your mother's tax affairs is required - and the sooner the better, as you imply!0
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