HMRC Simple Assessment Tax Calculation 2018-2019

Antleshow

Background
My wife is an employee and subject to PAYE; in April 2022 she received a online message in her HMRC online account stating that, "Each year we check to see if the correct amount of Income Tax has been paid. We have now looked at the latest information we hold for this year and have worked out that you owe £****** for the 2018 to 2019 tax year" As I manage her tax affairs I felt sure I had paid any outstanding tax, so I checked her online account but, being on PAYE there was no record available for amounts paid (as there is on my own HMRC account for self-assessment).  

So, believing I was mistaken about making the payment, I dutifully paid the outstanding amount in August 2022

In March 2023 my wife received post from HMRC which contained another "Simple Assessment Tax Calculation for 2018-2019" demanding payment of the same amount. 

Action 
This time I had recorded details of making the payment in August 2022 so I contacted HMRC to query the assessment, the agent I spoke to said they would pass the information onto their specialist team who would get back to me.

When HMRC called they explained that there had been a recent change in legislation/HMRC rules (it was unclear which) and they were now required to send a paper copy of the original online message from April 2022. The agent also informed me that whilst checking my wife's tax account they had noted that she had indeed paid the outstanding amount for tax year 2018-2019, in February 2020 and the payment made in August 2022 should not have been requested.

Outcome
HMRC are to refund the overpayment, plus interest.

Concerns
- The original message received in April 2022 should not have been issued if the HMRC had properly checked their own records.
- The Assessment Calculation received in March 2023 made no mention that this was only being sent because of a change in the process; furthermore it stated that payment should be made by June 2023 thus intimating that the payment was still outstanding!!


Conclusion/Lesson
- I should have made a note of paying the outstanding amount in February 2020

My experience should be a salutary lesson to other taxpayers firstly, to keep your own comprehensive records, and to those who may be receiving a paper copy of past years "Simple Assessment Tax Calculation", to check with HMRC before making a payment.

ABOVE ALL DON'T ACCEPT ANYTHING YOU RECEIVE FROM HMRC AT FACE VALUE....QUERY IT, QUERYIT, QUERY IT