Requirement to amend notice of coding

In January 2020 HMRC issued the taxpayer – a retired tax tribunal judge - a notice of coding for 2020-21 applying code 499L to his civil service pension and code D0 to his two judicial pensions. In November 2020 his code was reduced to 203LX by HMRC to take into account the estimated tax he would pay for the year.

The taxpayer objected ‘on the grounds that the adjustment for tax said to be owing is fictitious and manufactured by HMRC and does not conform with any of the factors that HMRC may take into account’.

HMRC then issued another notice reducing the code to 192LX but did not refer to the taxpayer’s letter of objection. He wrote again to HMRC saying he was appealing directly to the First-tier Tribunal. As a result HMRC amended his code to 498L. However the taxpayer declined to withdraw...