Readers’ forum: PAYE problem

HMRC sent my client a tax calculation for 2019-20 showing erroneously tax owing (all tax due actually being paid at source under PAYE). The calculation contains two separate line entries for income and tax paid from my client’s former employer. The first line shows the cumulative amounts for the nine months from April to December 2019 and the second line shows the amounts for the whole of the tax year as reflected on the form P60.

There was a change of ownership of my client’s employer company as at the end of December 2019 and it seems that the new owner transferred the payroll records to new software (going by a change in format of the monthly payslips) so the employer’s RTI submissions for the first nine months of the tax year have been duplicated. Copies of the monthly payslips have been given to HMRC ...