All repayments made to my Schedule D clients this year have had the first instalment due for 2008 deducted (illegally) therefrom. HMRC say: 'We can't understand how this could happen. Would you like it repaid?'
Dozens of PAYE codes have been reduced by including untaxed interest and rental income (illegally) in the calculation. HMRC say: 'This is an option which we like to offer customers'.
Both of these events require me to write to or phone HMRC and persuade them to comply with the law. In both cases the fault lies with HMRC software which is knowingly written to breach the law.
If my clients acted in this manner they would be fined, but who holds HMRC to account?