.png)
.png)
Michael Burton (TC263)
The taxpayer started work with a new employer in 2001. He did not have his P45 from his former employer and was therefore taxed at the basic rate.
No P46 was completed by him although his new employer’s payroll agent said one had been sent to him.
His tax code remained at BR throughout his employment with the company even though he attempted on one occasion to ensure that higher rate tax was deducted from his pay.
HMRC issued assessments on the taxpayer to collect the outstanding tax. He appealed.
It was argued on behalf of the taxpayer that:
- it was the employer’s responsibility to deduct PAYE not the employee’s;
- the employer had failed to carry out its statutory duties imposed by the PAYE regulations; and
- normally HMRC would have proceeded against the employer but had chosen not to...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
