2013/14 PAYE coding notice sent to wrong taxpayer

A client forwarded a 2013/14 tax code to me for checking.

It was addressed to my client but all the other details given on the P2(new) PAYE coding notice was clearly for another tax payer.

Date of issue: 28 Jan 2013

The inconsistent detils were;
  • Dear .... was addressed to someone else
  • Tax ref & NI number quoted was not my clients
  • The specific details making up the code were not applicable to my client
  • The employer mentioned was not connected to my client.

Conclusion: HMRC had sent a tax code meant for someone else to my clients address in error.

Is this a one off or a more widespread HMRC computer error?

  • This has happened to me several times now on clients and the culprit seems to be a programme HMRC (and other government bodies) use to match data.  I have had names, addresses and NINOs all changed to something different. I wrote an article in TaxLine about this and I recommend that you make sure that your client's NINO is 'verified' although this may not help in your particular case.  I have been unable to get HMRC very interested in this type of issue because it affects a 'miniscule' number of cases.  However, when it does happen it is extremely difficult to sort out because no one at HMRC believes you are who you say you are, because its records now show someone different.  If others are having this issue as well it would be very useful to know.  
  • In this particular case, the taxpayer concerned has since recognised the other name quoted on the PAYE code  - it refers to someone he has recently agreed to act as power of attorney for.
    So no HMRC error after all.

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