Help please - PAYE coding notice - effect on tax return

Model500

I hope someone can point me in the right direction here. I have a client who is both employed under PAYE (higher tax payer) and from 2014/15 onwards also self-employed in a partnership (basic sole-trader type set up).

The partnership made a loss of £7k in first year of which 50% is attributed to my client. Therefore I was pretty much expecting there to be no tax owing for my client for 14/15.

However, the tax liability for the year is £885.

The client has since provided me with a copy of a PAYE coding notice for 14/15 which increased his personal allowance by £2,038 for the tax year. The notes on the PAYE notice state this is to do with 'employment expenses'.

The client has stated he hasn't incurred any employment related expenses in 14/15. The only thing I've had to enter is some private medical care £419 from his P11D.

Effectively then the tax liability amount is the tax on the £2,038 relief my client has (incorrectly?) received via PAYE in 14/15.

Now this is where I'm confused. Should I be entering the £2,038 on the tax return under 'employment expenses' or am I correct in ignoring it completely?

I'm due to speak with my client about this tomorrow lunchtime and just want to be certain before advising.

Any help much appreciated.