Incorrect PAYE

[bluetaxi]

End of year figures reported to HMRC by employer to not match the pay slips received by employee, resulting in tax underpaid of £160.
Despite sending copy pay slips to HMRC they refuse to adjust P800 as they say the employee should take up with employer. Unfortunately employee/employer relationship broken down and employee no longer works for that organisation. Despite seeking to clarify the matter with the former employer they refuse to respond. Basically HMRC are saying tough they will only accept figures from employer.
Is my only recourse to refer to tribunal?
Thank you

[Tom7000]

You say compared to payslips. Did you look on the P60 and was there a P11d?

[bd6759]

You can't take a P800 to tribunal.

The starting piojt is to tell HMRC that you do not accept the P80 and want to self assess. They must set you up for self assessment andsend you a notice to complete a tax return.
You then fill in the tax return and self asessing the fiures you believe to to be correct. It is up to HMRC to challenge them. They are unlikely to do so for £160. If they do, then you have the appeals process.

Bear inb mind, that if the underpayment dervies from an underdeduction by th eemployer, the first port of call for HMRC is the employer. HMRC cannot ask you to make good an underpayment iof the employer has failed to deduct the right tax. You are quite entitiled to enter the the amount of tax that an employer ought to have deducted in your tax return. HMRC can only change that figure is a senior office investgates the reason and determins that the employee should be liable. You should get a copy of the determination and the reasons for it.

http://www.legislation.gov.uk/uksi/2003/2682/regulation/185/made

[bluetaxi]

You say compared to payslips. Did you look on the P60 and was there a P11d?

Unfortunately client unable to find p60 or even recall if she actually ever received it. I suspect she did, but is unable to find it. P11d not in point.

Thank you

[bluetaxi]

You can't take a P800 to tribunal.

The starting piojt is to tell HMRC that you do not accept the P80 and want to self assess. They must set you up for self assessment andsend you a notice to complete a tax return.
You then fill in the tax return and self asessing the fiures you believe to to be correct. It is up to HMRC to challenge them. They are unlikely to do so for £160. If they do, then you have the appeals process.

Bear inb mind, that if the underpayment dervies from an underdeduction by th eemployer, the first port of call for HMRC is the employer. HMRC cannot ask you to make good an underpayment iof the employer has failed to deduct the right tax. You are quite entitiled to enter the the amount of tax that an employer ought to have deducted in your tax return. HMRC can only change that figure is a senior office investgates the reason and determins that the employee should be liable. You should get a copy of the determination and the reasons for it.

http://www.legislation.gov.uk/uksi/2003/2682/regulation/185/made

Thank you. Most helpful.

[robbob]

Its a long shot but one can quote the taxpayers charter

https://www.gov.uk/government/publications/your-charter/your-charter#A1

1.1 Respect you and treat you as honest
We’ll treat you even-handedly, with courtesy and respect. We’ll listen to your concerns and answer your questions clearly. We’ll presume that you’re telling us the truth, unless we have good reason to think otherwise.

so if hmrc have been presented with reasonable evidence per payslips ignoring those due to an employer/them issue seems to be not treating you as honest complain on that basis copy in your MP and bobs your uncle.

Ideally though i would also want to have officially taken things up with the employer in writing - if they don't respond then at least that fact can be presented to hmrc that its nota breakdown in the relationship its a matter of fact that the employer is refusing to correct a known error.

I do have a little sympathy with hmrc in that they do seem to end up in the middle of spat between employer and employee when both don't want to speak to each other to resolve the issue that needs resolving.

[bd6759]

Thank you. Most helpful.

It would have been more helpful had I checked the typing again. Apologies for all the errors - I just dont see them until the fifth reading.

[bluetaxi]

Thank you. Most helpful.

It would have been more helpful had I checked the typing again. Apologies for all the errors - I just dont see them until the fifth reading.

Again, thank you for your input. I am currently waiting (not holding my breath) for a reply from the employer. Keeping fingers and toes crossed.