claiming back tax

[Morrisonker]

My boyfriend had a christmas job in december and because it was a full time job in addition to his part time evening job he got taxed loads when he got paid today. The thing is he's moved house in between leaving the job and getting paid and although he gave them the new address he didn't get a pay slip though the post. To make matters worse the shop has closed down. Can he claim back tax if he can't get the original or a copy of the pay slip?

[Buenchico]

As long as the shop which deducted PAYE tax from your boyfriend actually sent it to the tax man, he won't need a pay slip to get his over-paid tax back.

When HMRC's computer 'balances the books', at the end of the tax year, your boyfriend will automatically receive a refund. (If he's still working in a job where he pays PAYE tax, HMRC will instruct the employer to make the payment. Otherwise HMRC will send a cheque).

Chris

[dzug]

I wouldn't be 100% certain that he is due a refund.

If the part time evening job gets him enough over the year to bring him into the tax bracket, and the temporary job had tax deducted at the standard rate (plus NI) rather than any fancy high rate, then he will probably have paid the right amount.

If the evening job does not pay enough to be taxed, then a refund is likely. I'm not convinced it will happen automatically - you may have to ask the tax Office for it.

[kags]

I agree that there is no certainty a refund will be made automatically or quickly - if indeed one is due - especially as there has been a house move and 2 employers. In order to make a claim for a refund your boyfriend will need to know exactly how much he earned and how much tax was deducted. He can contact the employer for a copy of his payslip, and they should also issue him with a P45. Once his part-time employer issues his P60 after April 5th, he can check if he has paid too much tax and contact HMRC to speed up the making of a refund.

[xrayspecs]

If the shop that closed down didn't make a payment to the tax office the revenue service will look to your boyfreind for any shortfall in tax and also national insurance, that's assuming they registered him as an employee in the first place.

[kags]

Just re-read the bit about the shop closing down - sorry, didn't see that before. Is there any chance your boyfriend can locate a head office of the shop - if not, he should keep any documentation he has, plus bank statements showing the net payments, to enable him to prove the tax and NI was deducted. Did he have any sort of contract or term and conditions of enployment he can produce?

The Inland Revenue will pursue the employer for the unpaid tax/NI, and is very unlikely to pursue the employee unless they think he/she has coluded in some way.

All this means that if your boyfriend is due a refund (and it is by no means certain if he was already using his allowances and 10% band in his part-time job), there may be some delay in making it after 5 April. The important thing is to make a note of everything now, dates and amounts, so that you don't forget them.