Under paid tax - who is liabke

Hi all, This morning I got an email from HMRC saying I’m due tax from the tax year 2022/2023. It looks like my employer (an umbrella company) didn’t tell HMRC I had a salary sacrifice car until the car was returned at the end of the hire and I resigned from said company. I had asked them not long after I got the car to review my pay as I wasn’t sure if I was being paid correctly ( their payslips are very complicated). They confirmed it was all correct and I didn’t need to worry about it. Looking back on it I never received a P11D for the car, like I used to get when I was an employee elsewhere, I just assumed it was a difference in how salary sacrifice cars were handled. Surely this is a mistake the employer made, should I be liable for this underpayment? I am especially worried as I left the umbrella company for other reasons and will struggle to pay this, let alone if they then send me calculations for previous years.. What should I do?

Hi, 
 

If your employer has submitted a form P11D for you for the tax year then you should contact them and ask them to submit a revised P11D form.  If no P11D form has been submitted then please contact us as we will require to access your record to review this further. See Link : Income Tax: general enquiries  . Thank you .