From: "Fred" 
Newsgroups: uk.business.accountancy uk.finance
Subject: Tax codes for 2 employments?
Date: Mon, 6 Jun 2005 09:35:47 +0100

I have a friend who has a primary and secondary employment where both have
the tax code of something like 489L ie the personal allowance.  She has
worked at the primary employment for some years but only for the last 2
years at the secondary employment.  She has completed forms given to her by
her newer employer but was given the personal allowance tax code rather than
BR which I believe she should have been given.  She pays through PAYE and
doesn't fill in a tax form.

My understanding is that the newer employer is ultimately liable for the
uncollected tax.  She has done everything in good faith and is worried about
paying back tax for last year.  This error has only been found as a result
of assessing her financial position.  She is of limited means and in receipt
of WTC etc.  What would her position be as we can be sure the proverbial
will hit the fan shortly as she's changing employment soon.