test
# Formal Complaint ## Introduction Dear Sir/Madam, I am writing to make a formal complaint regarding the handling of my PAYE tax for the 2023–2024 tax year. Despite multiple attempts by both myself and my employer to resolve this matter through correspondence and telephone discussions, the issue remains unresolved. As a result of what appears to be an administrative error, I have wrongfully repaid a tax refund that I was legitimately entitled to receive, and I believe I am still owed approximately **£1,170.40** (figures to be confirmed). I would like this complaint to be formally investigated, as previous attempts to resolve the matter have resulted in responses that do not address the actual issue. ## Structure For clarity, I have structured this complaint as follows: 1. Background and chronology of events. 2. Failures in correspondence and attempts to resolve the issue. 3. The resolution I am seeking. ## The Problem The issue originated when I began employment with APS (Advanced People Strategies) in September 2023. As this was my first employment during the 2023–2024 tax year, I should have been taxed accordingly. However, when processing my first payroll, APS Operations Director, Jenny Humphreys, accidentally submitted an old P45 from 2020. That P45 incorrectly showed previous earnings of approximately £6,500, despite those earnings relating to a completely different tax year. As a result, my tax position for the 2023–2024 tax year was calculated incorrectly. After identifying the mistake, Jenny Humphreys attempted to contact HMRC by telephone without success. She therefore wrote to HMRC in **May 2024** explaining the error. HMRC replied on **11 June 2024** explaining how the records should be corrected, and APS subsequently corrected the payroll records accordingly. From my perspective, throughout the tax year I simply noticed that I was paying what appeared to be normal levels of income tax despite only beginning employment in September. I assumed that, once HMRC had the correct information, I would receive the tax refund that I was entitled to. On **11 June 2024**, HMRC confirmed this by issuing me with a letter stating that I was due a repayment of approximately **£1,170.40**, which I received. However, in **October 2024**, I unexpectedly received a further letter stating that I now owed HMRC approximately **£1,176**, and this amount was subsequently recovered through deductions from my salary during the 2024–2025 tax year. This is where the issue arises. For the 2023–2024 tax year, I paid approximately **£1,600** in income tax, as evidenced by my payslips. Based on my earnings, I should only have paid approximately **£400**, meaning I was correctly entitled to receive a refund of approximately **£1,170.40**. Instead, HMRC later recovered this refund from my wages. As a result: * I originally paid approximately £1,600 in tax. * HMRC correctly refunded approximately £1,170.40. * HMRC then recovered approximately £1,170.40 through my wages during the following tax year. * Consequently, I have still effectively paid approximately £1,600 in tax when I should only have paid approximately £400. The payroll records now appear to show that I only paid approximately £400 in tax, but this ignores the fact that HMRC recovered the repayment through deductions in the following tax year. The payroll figures therefore do not reflect the actual amount I have paid overall. To date, I remain out of pocket by approximately **£1,170.40**, despite the issue relating entirely to my 2023–2024 tax liability. ## Failures with Correspondence Both myself and APS have made numerous attempts to resolve this matter. Jenny Humphreys spent approximately two hours on the telephone with HMRC, during which every payslip was reviewed and the tax figures were confirmed. Following this, I was advised to submit a written complaint, which I did on **[insert date]**. **[Insert copy/image of my letter.]** The response I received simply stated that everything was correct and that no further tax was outstanding. Jenny Humphreys also submitted further correspondence on **[insert date]**. **[Insert copy/image of employer's correspondence.]** HMRC's response was substantially the same. **[Insert response received from HMRC.]** The responses I have received appear to misunderstand the issue. They state that the matter has been resolved because I no longer have an outstanding tax liability and that my tax code has returned to normal. However, this is not the issue I am raising. The issue is that I was required to repay approximately £1,170.40 that I was legitimately entitled to receive. HMRC's records now appear to show that I paid approximately £400 in tax, when in reality I paid approximately £1,600 because the repayment was subsequently recovered through my wages. Despite multiple escalations, nobody has addressed this discrepancy or explained why the repayment was later treated as though it had been issued incorrectly. ## Resolution Sought I request that HMRC carry out a full review of my PAYE record for the 2023–2024 tax year and explain precisely how this calculation has been made. Specifically, I would like: * A detailed explanation of why the repayment issued on 11 June 2024 was subsequently recovered. * A reconciliation of all PAYE tax paid, refunded, and later recovered. * An explanation as to why HMRC's records appear to show that I paid approximately £400 in tax when my payslips demonstrate that I have paid approximately £1,600 overall. * Repayment of any tax that HMRC concludes has been incorrectly recovered, which I currently believe to be approximately £1,170.40. ## Conclusion I have made every reasonable effort to resolve this matter through the appropriate channels. Both my employer and I have provided information on multiple occasions, yet each response has failed to address the central issue. I therefore ask that this complaint be reviewed by someone who is able to fully investigate the calculations and provide a detailed explanation of what has occurred. If HMRC concludes that an error has been made, I request that the overpaid tax be refunded without further delay. I look forward to your response. Yours faithfully, [Your Name] prompt: I need you to write a complaint to the HMRC for me following this structure: Intro Explain Structure The problem Failures with Correspondonce Solution Outro I have images for letters, you can see add attachment here, also figures are not precise as I will add these in later. I will explain the problem now. the problem is essnetially i am owed £1170.40 from the hmrc through PAYE. chronolocially this happened: the operations director Jenny Humphreys at APS (Advanced People Strategies) when filing my first payslip (as i started in september 2023 and hadnt worked before that year) submited an old p45 from 2020 where I had earned £6500 - in May she sent a letter (after failing to get through by phone) about this mistake and 11th June the HMRC got back via a letter on how to correct it, then it was corrected from my point of view I was paying normal tax despite starting in september and assumed i would get tax back which I did, on 11th June 2024 I got a letter from HMRC saying I was owed tax £1170.4 which I received - then in October 2024 I got another letter saying I owed the HMRC the £1176 and then was taking out my pay from 2024-2025 tax year which I've paid wrongfully. I was owed £1170 as I paid £1600 in that tax year proved by my payslip and was owed £1170 i should have only paid £400 but in total to this day I have paid £1600 and I am owed £1200, the payroll record says I have paid £400 this is incorrect and seem to not be taking into account the tax taken from me in the 2024-2025 tax year relating to the letter i got in october 2024 (all this is to do with 2023-2024 tax year just to makeit clear) failures in correspondonce: Jenny has spent 2 hours on the phone going over every payslip and confirming the numbers, I have escalated it and was told to write a letter which I did and sent on (insert date) and insert image, and I the reply I got was everything was fine, Jenny has done the same on date and inert image, and the response was similiar (insert image insert date) the letter says that the problem is resolved as I no longer have an outstanding tax and im on normal tax repayment code but thats because i wrongfully paid 1170 which seems to be a miscalculation on their end, the payroll says ive paid 400 but ive paid 1600 and am still owed 1200, i am complaining and multiple escalations lead to the same outcome and i am still owed the money as a solution i want to be explained why this has happened and i want the money back