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Lapsley v HMRC

This HICBC case is a bit of a tangle. The taxpayer was undoubtedly subject to the charge but she was also entitled to a PAYE refund because she had been made redundant during the course of the tax year. She received the repayment but was later required to complete a SA return because of earlier failures to notify chargeability to the HICBC charge. However, on completing the return she included details of the tax paid on her employment income without taking into account the refund that she had received. Thus, even though her SA return included the HICB it still showed that a repayment of tax was due and a further refund was accordingly made by HMRC.