1. This is not a recalculation of NI & taxes and is the payroll data we submitted against payslips produced.
  2. The amounts sent to HMRC are the same as per the payslips we sent you.
  3. The notice is based on a discrepancy of what was due and what was received (in total) from you.
  4. We do not have any visibility of actual payments you make to HMRC and cannot check this for you.
  5. We can only confirm how much was due for which period.
  6. Every employer believes they paid HMRC exactly what we advised in the P30
  7. This of course cannot be the case, so what could have happened?
  8. In nearly all cases the reason is a missed payment.
  9. Sometimes a revised P30 issued based on a payslip change (but the previous P30 was paid i.e. shortfall)
  10. Very occasionally the payment was allocated against a different period
  11. Or even a typo of the accounts reference number or amount paid.

You must first check all your payments were made to HMRC. We can help by providing a summary of payments for each tax year, to save you searching out each P30. These underpayments often come to light when an employer either ceases being an employer or when no further payments are due to HMRC based on a reduction in salary. This is because whilst you keep paying HMRC the pavements are often allocated on a rolling basis. If you would like us to check the values against the periods shown on the letter, you must scan and upload (step 5) the statement of liabilities page. If you find you do have a record of all your payments, or points 10 or 11 could apply, then you will have to telephone the number on the letter for further assistance. However points 8 or 9 are nearly always the reason for the letter.