In Dr A Gayen v HMRC (TC02556 – 4 March) a doctor (G) began working for a NHS trust in 2010. The trust did not deduct tax in accordance with the code issued by HMRC but only deducted tax at the basic rate. After G submitted his 2010/11 tax return HMRC discovered that there had been an underpayment of more than £6 000. HMRC failed to make a direction under the Income Tax (PAYE) Regulations SI 2003/2682 reg 72 or 81 but issued a closure notice requiring G to pay the tax. G appealed contending that the underpayment was the fault of his employer and the tax should be collected by adjusting his PAYE code. The First-tier Tribunal allowed his appeal. Judge Hellier held that the effect of TMA 1970 s 59B and SI 2003/2682 reg 185...
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In Dr A Gayen v HMRC (TC02556 – 4 March) a doctor (G) began working for a NHS trust in 2010. The trust did not deduct tax in accordance with the code issued by HMRC but only deducted tax at the basic rate. After G submitted his 2010/11 tax return HMRC discovered that there had been an underpayment of more than £6 000. HMRC failed to make a direction under the Income Tax (PAYE) Regulations SI 2003/2682 reg 72 or 81 but issued a closure notice requiring G to pay the tax. G appealed contending that the underpayment was the fault of his employer and the tax should be collected by adjusting his PAYE code. The First-tier Tribunal allowed his appeal. Judge Hellier held that the effect of TMA 1970 s 59B and SI 2003/2682 reg 185...
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