InPoole Leisure v HMRC[2015] UKFTT 109 (6 March 2015) the FTT found that a PAYE determination issued by HMRC following an error by the employer must stand.
Poole Leisure ran a successful bistro café bar. Mrs Ball had provided payroll services. Following a mistake by Mrs Ball Poole Leisure had failed to deduct the correct amount of PAYE for one of its employees.
Under the Income Tax (PAYE) Regulations SI 2003/2682 reg 72 HMRC has a discretion to direct that an employer is not liable to pay the ‘excess’ (i.e. the additional amount of PAYE due). This applies in particular when the failure to deduct the excess ‘was due to an error made in good faith’.
The FTT pointed out that HMRC had not made a direction under reg 72(5) before the...
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InPoole Leisure v HMRC[2015] UKFTT 109 (6 March 2015) the FTT found that a PAYE determination issued by HMRC following an error by the employer must stand.
Poole Leisure ran a successful bistro café bar. Mrs Ball had provided payroll services. Following a mistake by Mrs Ball Poole Leisure had failed to deduct the correct amount of PAYE for one of its employees.
Under the Income Tax (PAYE) Regulations SI 2003/2682 reg 72 HMRC has a discretion to direct that an employer is not liable to pay the ‘excess’ (i.e. the additional amount of PAYE due). This applies in particular when the failure to deduct the excess ‘was due to an error made in good faith’.
The FTT pointed out that HMRC had not made a direction under reg 72(5) before the...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
