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Have you paid the wrong tax?

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HMRC (formerly the Inland Revenue) is currently sending out letters to nearly 6 million people who have paid the wrong amount of tax since 2008.

Over the past 2 years, nearly £2bn has been underpaid, with around 1.4m taxpayers owing an average of £1,400 each.

However, £1.8bn has also been overpaid, so another 4.3m people will get a rebate, because they have paid too much tax.

It’s thought that some people may have overpaid and underpaid their income tax, effectively cancelling any payments out.

We do not currently know how many people who receive a pension have been affected.

Why has this happened?

Previously, opens link in new window HMRC used to check amounts that had been paid via PAYE manually against their own records.

They have now introduced a new computer system that has alerted them to the discrepancies and, as a result, millions of letters are being sent out.

The discrepancies happen when people move job, are being paid via PAYE for more than one job, or because employers are using the wrong tax code.

What do I do if I get a letter?

The first thing to do is make sure you actually read it and check all the basic details.

Make sure that HMRC actually has the right information about your employment:

  • where you worked
  • dates you worked
  • how much you were earning
  • if any benefits (such as company car) are correct

What if I've underpaid my tax?

If you have underpaid, don't panic. The Inland Revenue won't expect you to pay the money back in one go.

It's important to realise that what you are receiving will be an informal calculation only (known as a P800) and is not actually a tax demand.

If you don't understand the calculations, you should challenge HMRC to produce a detailed explanation as to how they reached their figures. 

In the majority of cases, HMRC will simply alter your tax code and you will pay more tax each month from April 2011 onwards. Most people will pay the money back over the course of 12 months.

HMRC has announced that it will not be pursuing claims of less than £300 - this applies to approximately 40% of underpayments.

What if I can't afford to repay the tax?

If paying the money back that quickly is going to cause you problems, then HMRC has agreed that payments can be spread over 3 years.

If this applies to you, contact your local tax office and request this.

However, if a tax debt is legally due, then you must repay it.  

What if I've overpaid?

You need to be just as vigilant, if you've paid too much tax.

Check the details with just as much scrutiny as if you'd been told you'd underpaid, because if HMRC discover there's been a further error, you could still be liable to repay the rebate.

Once notification has been sent through, a cheque should arrive within 7-10 days.

Will HMRC send me an email about my tax payment?

No. HMRC will only contact you by letter. If you receive any email claiming to be from HMRC telling you to submit your claim online, this is a phishing scam and should be deleted immediately.
More information about scams

What if I don't agree with the letter? What if I want to appeal?

Officials have indicated that there is a procedure called the opens link in new window 'extra statutory concession A19' (the exact text relating to this is on pages 25-26 of the document.).

This procedure means that HMRC will consider writing off the demands if you can prove you provided all the correct information to calculate your tax correctly and they failed to use it within 12 months.

However, you're by no means certain to escape repayment. According to HMRC, 'In fairness to all taxpayers, this is not a blanket exemption and very much depends on the specific circumstances of each case.'

The opens link in new window Low Incomes Tax Reform Group (LITRG) has produced a comprehensive guide to the tax underpayments and overpayments issue.

opens link in new window Read the LITRG's guide for more information and advice about the current tax situation

opens link in new window Download our Tax Guide (PDF 630 KB)

opens link in new window Read HMRC's official announcement

 

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Useful website

  • HM Revenue & Customs help ensure that the money is available to fund the UK's public services. They also provide targeted financial support to families and individuals. Visit their ‘Contact us’ section to enquire about taxable income.

Useful publications

  • Download our free Tax Guide, which contains information and advice about all forms of tax
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