Lynn Carroll
PAYE, SA & NICs
1 E/08
100 Parliament Street
London
SW1A 2BQ
Mr J Oakley
justin [request-13097-
[email address]]
Tel
Fax
Email
www.hmrc.gov.uk
Date
7 September 2009
Our ref
FOI 1666 - Oakley
Your ref
Dear Mr Oakley
Request for information under the Freedom of Information Act 2000
I am writing in response to your request for information on what measures HMRC
can take to enforce the release of a form P60. You made your request on 8th June
2009 and under FOI you should have had a reply no later than 6 July so please
accept my apologies for the delay. I am responding to your questions in the order in
which they were raised.
I would like all information held relating to what measures HMRC can take to enforce
the DWP to release a P60 statement. Information to include who would initiate the
measure/s, by when should the measure/s be initiated and what can the tax payer
expect in terms of response from the DWP.
I can confirm that HMRC does not hold information about such measures.
However it may be helpful if I explain that the form P60 is a certificate, provided by
employers to their employees, which shows the employee’s taxable PAYE income for
the year. The Employment Support Allowance (ESA) is a taxable benefit and for
PAYE purposes the Department of Work and Pensions (DWP) is treated as your
employer for the period of your ESA claim.
Like any other employer, the DWP must provide a form P60 to all employees who
were employed or to any individual claiming ESA, on the last day of the tax year. The
employer must provide the P60 before 1st June following the end of the tax year. This
means that if you were in receipt of ESA on 5th April 2009 the DWP had an obligation
to provide you with a form P60 before 1st June 2009.
Employers can give employees their form P60 at any point between 6th April and 31st
May. HMRC have no measures or processes in place to enforce an employer to
release a form P60 during this period.
I am therefore afraid that I am unable to let you have any information as to who
would initiate any measures and the timescale for doing so. Other than a requirement
to provide a form P60 and a stipulation as to the information it must contain, HMRC
cannot require DWP to take any further action.
I would like to know what redress I have if financial loss has been caused by
maladministration by HMRC.
If you are unhappy with how your enquiries or tax affairs have been handled HMRC
has a formal complaints procedure which you can read about at the following link.
http://www.hmrc.gov.uk/dealingwith/complain.htm
If you have any queries about this letter, please contact me. Please remember to
quote the reference number above in any future communications.
If you are not happy with this reply you may request a review by writing to HMRC FOI
Team, Room 4/52, 100 Parliament Street London SWIA 2BQ. You must request a
review within 2 months of the date of this letter. It would assist our review if you set
out which aspects of the reply concern you and why you are dissatisfied.
If you are not content with the outcome of an internal review, you may apply directly
to the Information Commissioner for a decision. The Information Commissioner will
not usually consider a case unless you have exhausted the internal review procedure
provided by HMRC. He can be contacted at The Information Commissioner’s Office,
Wycliffe House, Water Lane, Wilmslow, Cheshire SK9 5AF.
Yours faithfully
Lynn Carroll
Policy Advisor
PAYE SA NICs
Document Outline
