This Content Was Last Updated on January 9, 2016 by


This in from ACCA

Why all P800 forms should be checked carefully and further guidance on RTI.

HMRC has issued another batch of 2011/12 forms P800 during November, which state:

P800 Tax Calculations: Following recent upgrades to our computer systems, we are able to reconcile the information we hold on ‘customers’ who contacted us earlier this year to be taken out of self assessment. This will result in an increased number of forms P800 being issued this month. As with all P800s it is important that the information is checked to make sure all income and any benefits and reliefs are listed and the amounts (including tax allowances) are correct.

It is advisable to check all P800s carefully. Earlier this year some of the P800s issued were incorrect, and some were incorrectly issued for individuals in self assessment. Their purpose is to provide a tax calculation for those taxpayers not required to complete a tax return.

Any errors or omissions should be notified to HMRC. If the P800 shows an underpayment, and this proves to be correct after checking all the details, but paying the tax would cause the taxpayer hardship, it may be possible to arrange time to pay with HMRC.

It is unlikely that ESC A19 will apply to underpayments for 2011/12 because this concession will usually only apply if HMRC informs the taxpayer about outstanding tax more than a year after the end of the relevant tax year. This clearly will not be the case with P800s sent out now relating to 2011/12.


The other PAYE issue on everybody’s minds is Real Time Information (RTI). Read ACCA’s guidance on RTI.

HMRC also has a large amount of very useful guidance about RTI. The section entitled ‘payroll professionals and employers FAQs’ will be particularly useful to practitioners who are involved in the provision of payroll services for a number of clients.