Tax refund on agency payments

A question about : Tax refund on agency payments

My son started work for an agency without an initial tax code for the first three weeks and had tax taken from his pay in this period.

He then got the correct 1000L code from a P45 and tax was no longer deducted.

He will not earn the tax free limit this financial year 14/15.

He is paid weekly by the agency and I expected the initial tax paid to be refunded through the agency pay system but this is not the case so far.

Does he have to claim the tax paid through his agency or through HMRC, please?

TIA

Vigman

Best answers:

• Contact HMRC and they hopefully should issue the full details needed to the employer, and they then will make any rebate due.
  As you say the P45 should have been cumulative but I do not think that the communication between Jobcentre and HMRC is that good, when I was last involved in payroll about ten years ago just about every P45u from the Jobcentre had a non-cumulative tax code so things do not seem to have improved.
• Hi
  Got this initially from the employer after making the first query:
  "In order for us to be able to change anyone’s tax code we need a notification from HMRC. We are unable to do this on behalf of anyone. What he’ll need to do is contact HMRC himself and explain that he thinks he is on the wrong tax code, if they agree with this they will then send us a P6 tax code notification. Once we receive this we will be able to change his tax code."
  Is changing the status of a code from cumulative to non-cumulative seen as a 'wrong tax code' and is this a 'change of code' even if the code stays as 1000L, please?
  Also there is no tax office region on the payslips so can this be a query to a generic HMRC contact or must we contact a specific address
  TIA
  Vigman
• Many thanks for the quick reply and the details needed
  These were all on my old university payslips but no tax or PAYE info is on my son's agency slips.
  Vigman