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The taxpayer appealed against surcharges for late payment of his income tax for the tax years 2006/07 2007/08 and 2008/09 and against interest on the late-paid tax and the surcharges.
It was discovered in January 2010 that for the past three tax years a mistake had been made with the taxpayer’s PAYE coding notice and that his employer had only deducted basic rate tax from his earnings although he was earning more than £100 000 per annum.
The taxpayer was unaware of this error until January 2010 when he told the Revenue which issued a new code and sent him tax returns for each of the three years.
The department subsequently issued assessments for each year showing tax due of £11 473 £13 502 and £15 322 respectively.
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