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Wrong rebate

30 May 2017
Issue: 4601 / Categories: Tax cases , Admin

D Swales (TC5763)

Jurisdiction of First-tier Tribunal over concession

The taxpayer contacted HMRC to discuss her tax code for 2014-15 and provided details of her income. HMRC calculated her code as 1000L to be operated cumulatively taking into account her previous pay and tax. But the details used were wrong and caused the taxpayer to receive a refund to which she was not entitled.

The Revenue issued a new code to correct the error and told the taxpayer the erroneously repaid tax would be collected through her PAYE code for 2017-18. The taxpayer said HMRC should give up the tax under extra-statutory concession A19. HMRC said the conditions for this were not met because it had informed the taxpayer about the underpayment within 12 months after the end of the tax year in which the underpayment arose. Further there were no exceptional circumstances why the concession should apply.

The taxpayer appealed ...

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