Client worked for very small employer who started paying WTC during 2003. Client had no payslips - payments by cheque, sometimes separate cheques for pay and WTC, sometimes combined. On occasions, amount of pay and WTC written on envelope containing cheque; sometimes not. Client queried amounts of WTC with employer several times - no satisfactory answer. Client then got 03-04 P60 showing WTC amount in excess of total she had received. We queried with TCO July 04. Have just got their answer which says they have to take the P60 figure as correct and cannot "consider replacing this amount without proof (from the client) that this money was never received". (They also say client should have ensured she received payslips, which is fair enough in theory but we all know many small employers don't provide them.)
How do you prove a negative? In the absence of payslips the only evidence is the entries on her bank account, but some cannot be reconciled to TC payments because they also include pay. Also, do IR (not necessarily TCO) carry out some auditing function on employers tax returns, WTC payments etc which should pick up this sort of thing?
I would appreciate comments or ideas on how to proceed.
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