The taxpayer took up employment with a company in 2001. He did not submit a form P45 and no form P46 was provided to HMRC. While employed with the company the taxpayer’s income was taxed at the basic rate.
He realised in 2003 that he should have been taxed at the higher rate and made an unsuccessful attempt to ensure the correct rate was applied.
HMRC sought to collect the underpaid tax by amending the taxpayer’s self assessments under TMA 1970 s 28. The taxpayer appealed.
The First-tier Tribunal held that the employer had operated PAYE correctly in respect of the taxpayer.
The Upper Tribunal agreed that the employer had acted in accordance with the regulations deducting tax at the basic rate saying that in the absence of any notice of coding issued by HMRC ...
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