Scott Hendry

Hello, Recently received a P800 underpayment notice from HMRC and I'm needing some guidance. I have two jobs with different employers: one part-time (7.5 hours a week) and one full-time (37.5 hours). The part-time job was previously full-time; however, I reduced my hours to part-time to take up the new full-time position. Having checked, my tax code for my old full-time position was never changed when I switched to part-time hours, resulting in a part-time and full-time job with the same tax code. Am I liable for the underpayment, or is my employer? Any information would be greatly appreciated.