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Do HMRC often get tax calculations (owe them money) wrong?

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My mum had a letter the other day stating in August 2012 they sent her a P800 Tax Calculation for the year ending 5 April 2012. They say that my mum owes them tax of £394.70.

In short, she's never had a P800 form. We occasionally have issues with post 'not making' it to us. My brother didn't receive a letter from the courts either, which was sent out.

Thing is, she's on benefits. DLA & ICB. Since late 2011 she also started receiving about £300pm (net) in pension payments after my dad died. IIRC one of those benefits doesn't count towards your earnings, but the other does. I would've been surprised if this took her over the limit? Which is why i ask the question.

She'll have to call them tomorrow, but i just wondered if this is a common error or do they rarely ever get this sort of thing wrong?

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