Readers' forum: Disclosure

My client operates in the public sector through his personal service company and has been caught by rules for off-payroll workers in the public sector. Although he has had two separate employments in the public sector with the relevant employers operating PAYE on his income the PAYE deducted from them is insufficient. 

In the first employment he earned about £36 000 and PAYE was deducted of almost £7 300 as well as National Insurance. He earned £45 000 from the second employment less PAYE deductions of £10 000.

The appropriate deductions have been made by me within the personal service company accounts so that there is in fact a loss here. However when entering these salary and PAYE deducted figures on his personal self-assessment return it is evident that a significant underpayment arises. Presumably this is the fault of the public sector payroll...