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Tax letters: checking the calculation

HMRC has published the notes accompanying the ‘PAYE tax calculations’ sent to 45 000 taxpayers.

The P800 Notes are available via and they invite readers to contact HMRC if they think the tax should have been collected on the basis of information already provided.

But the notes do not reproduce the full text of concession A19 (‘Giving up tax where there are Revenue delays in using information’).

Notes to assist taxpayers in checking their calculation are set out at and a ‘tax checker’ is provided but can only be used in limited circumstances.

The CIOT’s Low Incomes Tax Reform Group has advised taxpayers to treat HMRC calculations showing an underpayment with caution. ‘It will be by no means certain that they will be correct or should be agreed ’ LITRG said on 4 September.

When HMRC has reconciled a taxpayer’s position for 2008/09 and 2009/10...

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