In Sci-Temps Limited V HMRC TC07796, the First Tier Tribunal (FTT) allowed a company's appeal against a PAYE determination. HMRC had issued the determination under the wrong PAYE regulation and the employer took reasonable care.

A new employee joined the company part way through the tax year ended 5 April 2016. The company was her only employment during the remainder of 2015/16 and all of 2016/17.

The FTT considered:

The FTT allowed the appeal, reducing the determination to nil.

The Judge was not able to rely on the bundle of legislation and documents provided by HMRC as they were the original versions and not those which applied to the tax year in question and clearly marked as such. Fortunately, she was able to locate the legislation and regulations in force at the relevant time for herself.


What is the 2020/21 PAYE tax code?
What is the 2020/21 PAYE tax code? What is the PAYE code from 6 April 2020? What is the PAYE code for the year to 5 April 2021?

RTI: Real-Time Information for PAYE
RTI is reporting payroll almost in 'real-time' to HMRC in advance of making any salary or wage payments to employees.

External link

Sci-Temps Limited V HMRC [2020] UKFTT TC07796