We have seen been a recent wave of people with P800 calculations showing unexpected underpayments. What seems to be the cause is something along the lines of the following:• Wages paid throughout the year along with an amount of “expenses”
• P60 shows gross pay to date correctly
• The company then submits P11D to HMRC showing expenses paid
• No P11D is given to “employee”
• P800 then shows underpayment after HMRC aggregate pay and tax details at end of year
No doubt, the workers underpayment situation could be regularised by the submission of a P87 (provided expenses legit in the first place!) - interesting though, that they seem totally unaware of the position they are in.
Can you offer any advice?