Champneys Tring Ltd (TC5685)
Wrong code applied by employer
An employee worked as a full-time receptionist at Champneys from July 2013 to February 2014. Under her contract she was not permitted to take on another job but she had begun work for another business in 2010 and continued to work there during 2013-14.
Champneys issued the employee a P46 or starter checklist and paid her on the basis that statement A applied (that it was her first job since the previous 6 April). This resulted in the use of tax code 944L and the employee underpaying tax.
The employee told HMRC the underpayment was the employer’s fault because she had ticked statement C on the P46 that she had another job. HMRC followed this up with Champneys but it did not respond so the department issued the employer a determination under reg 80 of the Income Tax (PAYE) Regulations 2003 to...
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