Income tax / employment income legislation?

[theorganicgardener]

Hello,

Is anyone familiar with income tax / employment income legislation?

Does anyone know the Act of Parliament and section or sub section that states you are legally entitled to claim back income tax where a person has not passed their personal allowance threshold within a particular tax year.

Thanks
The Organic Gardener

[factor-fiction]

No, but I don't think you need it.
HMRC will apply the rules regarding personal allowances. These are set out on the HMRC website.
If you have overpaid tax you will be eligible for a refund.
Why- are you having problems?

[Buenchico]

There may well be no relevant statute law, since anyone always has the right under civil (common) law to reclaim money collected from them in error by another person or organisation.

Chris