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Paying "First Payment On Account" if already paying arrears from previous tax years

Posted Thu, 30 Nov 2023 11:19:13 GMT by
Hello, I have outstanding arrears and am paying those on a monthly direct debit which was set up with HMRC. I have to make to a first payment on account by January 31st 2024 and want to know how I can pay this, and make sure that it's allocated to that first payment on account and doesn't go towards the outstanding arrears. Additionally, once I know what my payment on account will be, can I make payments in the months running up to the due date i.e. £700 due Jan 31st 2025 Sept 2025 - pay £200 Oct 2025 - Pay £200 Nov 2025 - pay £200 Dec 2025 - pay £100 Many thanks, UH
HMRC Admin 19 Response
Posted Wed, 06 Dec 2023 14:34:11 GMT by HMRC Admin 19 Response
Hi,

Payments will automatically allocate to the oldest arrears. Once you make the payment for the current charge, please contact our Self Assessment team so that it can be reallocated to correct charge for you.

Self Assessment: general enquiries

Thank you.

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