The appellant company had not failed to operate a PAYE code despite not taking into account pay and tax details from a previous employment, and in any event HMRC’s PAYE determination would have been cancelled as the company had acted in good faith and taken reasonable care.
In 2015/16, an employee (A) joined the appellant company.â¯On 8 April 2016, HM Revenue and Customs (HMRC) changed her PAYE code, and the appellant implemented that change. On 9 September 2016, HMRC changed A’s code again, which was also implemented by the appellant.â¯
At the end of the notification was the heading ‘Previous pay and tax details’ followed by ‘Previous pay’ of £3,144 and ‘Previous tax’ of £0.â¯Those figures related to an earlier
