Missing inaction

I apologise in advance for this simple question but would appreciate readers’ advice as I do not want to land myself or my client in trouble with HMRC.

That said neither do I wish to incur additional fees for my client and as each day goes by I ask myself more and more why I should be doing HMRC’s job for them as well as my own.

In 2008/09 my client had an underpayment of income tax of about £1 000. I advised my client of this and the reasons for it and it was shown on his self-assessment tax return.

HMRC subsequently advised that the underpayment would be collected by an adjustment to the client’s PAYE code number for 2011/12.

Now in the course of preparing the tax return for the year ended 5 April 2012 I see that the code number for...