PAYE single person's allowance

[Sue Balou]

Does anyone have a record of the PAYE single person's tax allowance for any tax years prior to 2007/08?

HMRC has reduced my PAYE code for 2009/10 due to unpaid tax arising from 2006/07 but can't/won't explain how they have calculated the underpayment. All my income is from a single employer and I've been at the same employer since 1990. I have a deduction of around 800 gbp a year for a taxable benefit, so I can't work out how I have underpaid any tax.

Thanks

[factor-fiction]

Try the HMRC site!
http://www.hmrc.gov.uk/rates/it.htm

[Sue Balou]

I did, but I need to go back further than 2007/08 so I can prove that they have already been deducting the right amount for the taxable benefit.

Thanks

[factor-fiction]

The figures go back to 1947!
http://www.hmrc.gov.uk/stats/tax_structure/men u.htm

Here's the most recent 20 year period
http://www.hmrc.gov.uk/stats/tax_structure/tab le-a1a.pdf

[buildersmate]

I don't understand your comment about having an �800 taxable benefit? - the very fact that you have this is surely linked to the underpayment of tax.
Is the �800 taxable benefit correct, or is it that which you are quibbling?
Taxable benefits are reported by your employer on a P11D form annually to HMRC - you should have received a copy from your employer.
Common reasons for such P11D reportable benefits are:
Private medical insurance
Subsidised loans
Payment of more than the maximum allowed for using your car on company business.

Does that throw any light on it for you?

[Sue Balou]

Thanks factor30 for the link, this will really help.

buildersmate - the taxable benefit is for private medical insurance and it is declared on my P11D every year. This has been the case since 1990/91 tax year. HMRC are saying I had 181 gbp in unpaid tax from 2006/07 which equates to 905 gbp taxable benefit. The only way this could have happened is if HMRC did not reduce my tax code for that year but it was difficult to check that as I didn't know what the standard single person's allowance was.

Thanks again for the replies.
S

[buildersmate]

I think you've got what you were hoping for.
You clearly do know about P11Ds - sorry if that info wasn't helpful.
The most common reason why HMRC get a tax code wrong (and then need to claw money back in later years) is because of unexpected P11D returns - this seems likely in your case