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The taxpayer was made redundant and received a termination sum of £53 988.
The employer sent her two forms P60 for the year the first of which showed pay of £30 760 and tax at £8 778.93 while the second showed £23 988 pay and £3 797.60 tax.
She also received a form P45 with figures for total pay and tax to date as on the first P60. The taxpayer contacted her employer for clarification but received no response.
When she completed her tax return she used the figures from the first P60. After enquiring into her return HMRC issued penalties totalling about £700 on the basis the taxpayer had been careless in not including the full amount of redundancy payment.
The department refused to suspend the fine under FA 2007 Sch 24 para 14 and said no special circumstances (para 11) applied...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
