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No appealable decision

21 September 2020
Issue: 4761 / Categories: Tax cases
L Bell (TC7820)

The taxpayer worked for an employer in 2009-10 and 2012-13 and after being made redundant received termination payments for each year. After reconciling the taxpayer’s PAYE records with the employer’s end of year return for 2009-10 HMRC determined the taxpayer had underpaid tax by a substantial amount. It was not possible to collect the sum through the taxpayer’s PAYE code so HMRC issued a return. The figures in the return confirmed the underpayment. The taxpayer also filed a return for 2012-13 which showed an underpayment for that year in effect the balancing tax payment.

HMRC’s debt management pursued the taxpayer for the tax but they appealed saying the underpayments arose because the employer failed to deduct the correct tax. HMRC said no appeal was possible against the self-assessment balancing liabilities although the taxpayer could consider applying for repayment relief under TMA 1970 Sch1A.

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