“Thank you for your letter dated the 17th May 2013. Please accept our apologies for the delay in replying.
A full review has now been conducted and it appears that the underpayment was created by several sums being reallocated by our Accounts Office in Shipley to the 2011-2012 tax year. The reallocations then created an apparent underpayment on the 2010–2011 tax year and automated notices were issued accordingly. Please accept our apologies for this as it was clearly an error on the part of the accounts office. The payments have all now been reallocated back to the 2010-2011 tax year and it is now cleared.
Finally please accept our apologies for the errors made and that you have had cause to make a complaint.”