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Posted Mon, 08 Jan 2024 08:50:17 GMT by
I understand that the self assessment calculation will automatically adjust pension allowances to account for tapering, if the total income threshold is exceeded via PAYE - see query from user here: https://community.hmrc.gov.uk/customerforums/pt/0f79a488-b380-ee11-a81c-000d3a86dfe6#0e62e7ba-ba83-ee11-8179-6045bd127b64 This appears to have happened to me, and the self-assessment calculation now shows a significant balance to pay (which should not happen otherwise as all my income is PAYE?). However, I have unused allowances to bring forward - how do I apply those to the self-assessment calculation? Thanks
Posted Fri, 12 Jan 2024 13:45:04 GMT by HMRC Admin 19 Response
Hi,

You can refer to the guidance here:

HS345 Pension savings — tax charges (2023)

Thank you.

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