by TDR on Thu Apr 07, 2011 8:35 pm
I hate to be the bearer of bad news, but if she was employed by two companies at the same time, both using a normal tax code, then HMRC are likely correct. If you can demonstrate that repayment in a single tax year is likely to cause hardship then you may be able to convince HMRC to collect over a longer period, but this is discretionary and will only be considered in cases of genuine hardship rather than simply claiming that it will leave you a little short.