2 November 2026
Many non self-assessment taxpayers are now receiving a P800 tax calculation from HMRC for 2025/26.
It is important that you check if this is correct, to avoid overpaying tax. Whilst we would expect the PAYE income declared on the calculation to be correct, as HMRC receive this direct from employers and pension providers, we would urge you to check any other income on the calculation, as it may have been estimated by HMRC based upon historic data.
Why would HMRC be wrong?
We have noted instances where HMRC have incorrectly used historic bank interest / dividend income figures or property income estimates where that income ceased many years ago. Do not therefore assume that the calculation is correct.
In addition, some underpayments may come as a surprise to taxpayers who have pure PAYE income and are suddenly asked to pay more tax than necessary as a result of errors being made by either HMRC or their employer / pension provider.
How can we help?
We have many years’ experience in dealing with HMRC ESC A19 or employer error situations and we will help you appeal any tax liabilities that appear to be incorrectly demanded by HMRC. These are specific provisions written into tax guidance to avoid taxpayers paying tax as a result of errors made elsewhere. This could be as simple as employers operating incorrect PAYE codes or HMRC not correctly processing information provided to them.
As ever, please contact us, if you need support.
