Incorrect 2017/18 P800 and PA302 calculations? The Tax Faculty needs your feedback

HMRC has begun the PAYE reconciliations for 2017/18. Where there is an under or overpayment, taxpayers are being issued with either a P800 tax calculation or a PA302 simple assessment. 

As we said in our recent news item – First reports of issues with P800 and PA302 calculations for 2017/18 – the Tax Faculty is getting reports of problems. These include: 

  • HMRC using estimated figures which are out of date,
  • P800 calculations or PA302 simple assessments being issued to taxpayers in self assessment (SA), and
  • data from employers’ PAYE RTI submissions not feeding through correctly to HMRC’s employee records. 

The news item explains why these issues are occurring. 

We are keen to hear from members. Have you received inaccurate or duplicated PAYE tax calculations (P800s and PA302s) for your clients? Please post a comment below.

You can also use HMRC's online agent forum to report problems - see our news item Make the most of HMRC's agent forum.

  • I have not yet received a P800 for a particular client, but she asked me to review her tax position and I calculated she had underpaid tax due to the amount of bank interest received exceeding the amount adjusted for in her tax code.  I phoned HMRC this afternoon to provide the actual figure for total interest received in 2017/18 and was advised I would need to provide details of the amounts of interest received on each bank account separately.  I was informed that the information required is the name of each bank, the sort code and account number of each account and the dates each account started.  I advised HMRC staff that I do not have a record of all this information for all my client's accounts and we are being discouraged from retaining such information on our systems, due to GDPR.  The response was that no figures could be entered unless I could provide all the information and either I would need to provide it or my client would.  My client pays for us to review her tax position and liaise with HMRC because she does not want to do this herself.  I can hardly believe this is now HMRC policy.  It will waste such a lot of clients', agents' and HMRC's staff time!  I would be grateful if the ICAEW and other institutes could raise this issue with HMRC ASAP.