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RE Clark v HMRC

In RE Clark v HMRC (TC01164 – 26 May) a pensioner (C) received pensions from three different former employers. For part of 2009/10 HMRC set his personal allowances against two of these sources leading to an underpayment of tax. In November 2010 HMRC issued a tax calculation notice (P800) stating that there had been an underpayment of £808.60.

C appealed to the First-tier Tribunal. HMRC applied to the tribunal for the appeal to be struck out under SI 2009/273 rule 8 contending that there was no right of appeal against a form P800.

The tribunal rejected this application. Judge Redston found that C had telephoned HMRC on several occasions in early 2010 in an attempt to ensure that he was being taxed correctly. He had received three different PAYE coding notices for 2009/10 (and had received eleven different coding notices...

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