on br code but is higher rate payer

[LMT]

I have searched but cant find similar-enough scenario - a client of ours is being taxed by his employer at BR code - he's told them he is a higher rate taxpayer but they of course cant alter his coding without HMRC doing something. what form if any do we need to complete? if there is one, is it one i can download from HMRC site? client is getting annoyed that his tax liability is increasing each month for no decent reason and wants his paye code amended asap....obviously i am trying to avoid last resort of phoning the HMRC in the week before xmas!

any help appreciated

[Gnome]

I presume that your client has other sources of income other than that from the employment which already take him/her into the HR tax band, rather than getting HR level income from the employer and only being taxed at BR.

If this hasn't already been done a simple letter outlining the other source of income and requesting that a D0 code be issued instead (I'm assuming that we're not going into the lofty heights of additional rate) has done the trick for me in the past - however in all likelihood HMRC will issue a tax return as a result (if the client isn't already required to complete one).

[mullet]

This is where a payroll clerk can be a totally unreasonable jobsworth. Whilst in strictness HMRC have to trigger a code change, moving an employee to a more punitive code cannot be wrong in these circumstances and surely cannot be criticised by anyone at HMRC. Code D0 is the answer.

[towat]

Hmm I think it is a little unfair to blame the payroll clerk, the rules are there for a reason and how does the payroll clerk know the employee is telling the truth? granted in this case he wants to pay more tax not less, even so we can't choose when to apply the rules and when to ignore them.

I am all for common sense and flexibility in tax matters however Payroll and PAYE is one area that needs consistency and compliance otherwise chaos would reign.