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Posted Sat, 16 Dec 2023 18:43:02 GMT by
Filed my 22-23 self assessment last week, just checked it and ive accrued interest retrospectively for July And January 23? is this correct?
Posted Thu, 21 Dec 2023 09:06:22 GMT by HMRC Admin 25 Response
Hi Tom Owen,
If you had previously asked for your payments on account to be reduced and this was done incorrectly based on the tax now due, yes you will be charged interest as the original due dates for payment apply.
Payments on account are based on the tax income submitted on your SelfAssessment tax return. 
Please see: 
Understand your Self Assessment tax bill
Thank you. 

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