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A new day, a new hole

23 November 2010 / Richard Curtis
Issue: 4282 / Categories: Comment & Analysis , Admin
There may be more bad news regarding 2009/10 liabilities, warns RICHARD CURTIS

KEY POINTS

  • The connection between HMRC’s ECS and NPS computer systems was switched off.
  • Some of the issued P800 calculations may be incorrect.
  • HMRC’s letter and questions and answers.
  • Does the £300 write-off limit still apply?

Tax doesn’t have to be taxing but one does occasionally have to ask if HMRC do actually realise this. Were they actually referring to us the ‘customer’ when they were saying this. Now that I think of it they never actually made this clear did they?

The thought came into my mind when I saw the department’s recent draft letter headed ‘ICD – Employer Compliance System (ECS) – National Insurance and PAYE Service (NPS) interface’.

It tells us that when HMRC recently sent out reconciliations of liability they may not have taken account of whether the taxpayer had...

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