Very, very, easy to call HMRC and they have done very little to help their cause, but in a vain attempt to explain what went on: HMRC’s old computer :rage: was designed for an era when most people had just on job and mostly paid tax by PAYE. So because things have moved on they introduced a much more sophisticated computer which has vastly more computing power. This machine was able to quickly and efficiently show up tax payers who had more than one job, but who were claiming the full tax allowances on all their earnings, when in fact they were only entitled to claim the tax allowance on the first wage. Once that allowance was used up, it was and is illegal and immoral to expect honest tax payers to subsidise them. They got away with paying too little for too long and now it’s caught up with them. My heat bleeds. ¢¢##