T09634 - [2025] UKFTT 01097 (TC)

Case Number: T09634

Appeal reference: TC/2024/05684

INCOME TAX – PAYE – HMRC informing appellant of figure for “previous pay” relating to a different employment – appellant not including that figure on deductions working sheet – Reg 80 determination on basis that tax due under Reg 67G for failure to operate employee’s code – whether determination valid – no – whether statutory basis to include pay from a different employment – no –reasonable care and good faith in any event – appeal allowed.

Judgment date: 11 September 2025

Before

TRIBUNAL JUDGE ANNE SCOTT

MEMBER LESLIE HOWARD

Between

FIELDWORKHUB LTD

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

The hearing took place on 1 September 2025 via the Tribunal video platform.  

Representation:

For the Appellant: Gurpeet Sandhu, GSSK Advisors Limited

For the Respondents: Victoria Halfpenny, litigator of HM Revenue and Customs’ Solicitor’s Office

DECISION