FTTTx INCOME TAX – Income Tax (Pay as You Earn) Regulations 2003 — Obligation of employer to deduct tax in accordance with the Regulations by reference to the employee’s code – Notification of change of tax code for particular employee not received by employer – Subsequent general notices P9X and P7X received by employer indicating that former tax code no longer valid and that HMRC should be contacted – Employer failing to contact HMRC or to use the correct tax code – Whether employer took reasonable care to comply with the Regulations (regulation 21(3)(a)) – No- Appeal dismissed.
Citations:
[2010] UKFTT 354 (TC)
Links:
Statutes:
Income Tax (Pay as You Earn) Regulations 2003 21(3)(a)
Jurisdiction:
England and Wales
Income Tax
Updated: 18 June 2022; Ref: scu.422338