Sci-Temps Ltd v Revenue and Customs (Income Tax – PAYE – HMRC Informing Appellant): FTTTx 31 Jul 2020

INCOME TAX – PAYE – HMRC informing Appellant of figure for ‘previous pay’ relating to an employee’s earlier employment in previous tax year – Appellant not including that figure on deductions working sheet – Reg 80 determination on basis that tax due under Reg 68 for failure to operate employee’s code – Reg 68 only applies to non-RTI employers – whether determination valid – held, no – whether statutory basis for requirement to include previous pay – held, no – reasonable care in any event – appeal allowed – HMRC’s provision of out-of-date legislation and post-dated guidance.

[2020] UKFTT 314 (TC)
England and Wales

Income Tax

Updated: 19 November 2021; Ref: scu.653146