[2016] UKFTT 0385 (TC)

Judge Marilyn McKeever, Richard Law

Decision released 2 June 2016

Income tax – PAYE – New employee – No form P45 – Employer used tax code from old employment – Error in tax code – Tax under deducted – Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682), reg. 80 determination – Whether employer liable – Whether operated PAYE correctly – Whether employee should pay tax – Appeal dismissed.

  The First-tier Tribunal (FTT) dismissed the employerʼs appeal against a SI 2003/2682, reg. 80 determination, finding that it was validly made and should ‘stand good’.


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