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Incorrect tax code - who is to blame?

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Hi

I have had an issue with my PAYE this month due to the fact that I am on a Non-Cumulative tax code. In May 2014 I left my old job to start my new one. HMRC are saying that at that point they didn't receive a p45 in time and therefore informed my new employer that my tax code should be 949L non-cumulative.

I have had an annual bonus paid this month (March 2015), with a significant portion of it being taxed at 40% (it would have been 20% on the cumulative tax code). I have spoken to HMRC and they have said it could be May-June before I get my refund (which could be up to £900 per my calcs).

So who is to blame for this? Should I have noticed that my previous payslips were taxed on a non-cumulative basis? Should my employer have spoken to HMRC about my tax code being 949L non-cumulative? Or should HMRC have contacted my employer when they did receive my p45 from my old employer (which they have said they did soon after)?

Or, as I suspect, do HMRC just reconcile this annually and that's the way it is.

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