It is expected that 45,000 HMRC tax calculations for 2008/09 and 2009/10 will land on doormats soon, with many more before Christmas.

This has arisen because for the first time all PAYE records have been on a new computer system since autumn 2009, and it has been possible to spot errors with incorrect tax codes in the past. This should mean that going forward there will be fewer errors, but in the meantime it is estimated that there could be another 15 million people affected for tax years 2007/08 and earlier, leading to considerable uncertainty for many taxpayers for some time to come.

If you have received a tax calculation you should check it to ensure:

• you have been given the correct personal allowance for your circumstances
• your income details, and details of tax paid are correct (compare these to your P60 forms)
• any married couples allowance and age allowance are correct

If you recieve a letter from HMRC and would like to discuss how this could affect you, please contact tax@menzies.co.uk.