BR code for 2 years for higher rate taxpayer. Help!

annieo · Postby **annieo** » Tue Mar 13, 2007 11:56 am

PS. Is there anyone who can help me with this case?!!..or is it a lost cause and i should jump off the bridge!

wamstax · Postby **wamstax** » Tue Mar 13, 2007 12:12 pm

Annieo, that is not quite what I said - or meant to say. Basically I agree that all 3 have a duty but in a different way. You have the first duty to consider your own tax liabilities and ensure as far as reasonably can be expected that you have done everything that you could. This includes notifying your chargeability to tax for each tax year by the 5th October following the 5th April if you have been in receipt of any income that has not been taxed at source. Clearly if you have a car previously you would not be ignorant as to the taxability of Benefits etc etc. Yes we then pass on to the employer and HMRC who also have a duty to get your tax liabilities correct. The employer has to operate codes issued by HMRC - and is negligent if he/she hasn't - but really cannot be expected to know your tax circumstances better than yourself. HMRC on the other hand have their own responsibility to get things as right as they can at the soonest opportunity. If they havent then you would have to be able to invoke "Official Error" see for example at the foot of the page in http://www.hmrc.gov.uk/manuals/epmanual/ep6613.htm

Basically you need to review all the facts and all the inactions or actions to decide if and to what extent any one party is responsible and then what possible recourse you have
regards
bill@wamstaxltd.com
http://www.wamstaxltd.com

Cynic · Postby **Cynic** » Wed Mar 14, 2007 5:46 am

Annieo,

You have said that it was your husbands accountant that informed you of your underpayment.

I assume that he received a copy statement from HMRC which indicates that he has been authorised to act on your behalf.

Do you have some involvement with your husbands business?

annieo · Postby **annieo** » Wed Mar 14, 2007 6:44 am

Thank you Bill. I will do that and seek advice from the website if needed.

Cynic, I received a self assessment tax return and payment reminder 14th December last year. My husband sent it to his accountant because we dint understand why I had received a self assessment.

My husband has a few businesses and I am not active in them. I have a full time job which takes up all my time 7am-7pm!

Hope that explains matters...

Cynic · Postby **Cynic** » Wed Mar 14, 2007 7:25 am

Not quite...

Was the tax return for 05/06 and was there no letter explaining why they sent you it?

Have you been appointed as a director of any your husbands businesses for example?

Have you received anything else from HMRC? For example Notice of Coding, Tax Credits etc

edz · Postby **edz** » Fri Mar 16, 2007 9:40 am

I wouldn't normally take this position but it would appear the underpayment is your fault by not completing the P46 correctly. A large part of the underpayment arose because YOU did not fill in the P46 correctly. If you had answered "yes" to "this job being your only or main employment" then you'd have paid nearly the right tax (excluding benefits) during the year.

As for benefits - everyone knows you get taxed on them - and you did too??