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Hi Alan have a client a farmer who paid his son wages for two years. Both years were returned on the P35 but revenue have now come back with an aspect query insisting emergency tax should have been applied and looking for payment of this emergency tax (Reg 22 IT Regulations 2001). Can they insist on emergency tax being applied retrospectively or is there any way of reducing the amount payable? Thanks

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Asked on 1 August 2018 9:34 am