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Posted Wed, 23 Nov 2022 21:01:18 GMT by alistano
Hello, When I did my Self Assessment last year, I had to make 2 payments on account for tax year ending 05 Apr 2022: - one payment that was due 31/01/2022 - second payment that was due 31/07/2022 I am currently doing my tax return for tax year ending 05 Apr 2022. When I look at the tax calculation breakdown, I cannot see any reference or mention to those payments on account already made. The balancing payment does not seem to include those payments either. I have the below message: This amount does not take into account any 2021-22 payments on account you may have already made Where should I enter the payment on account amount in my tax return? (I have not submitted yet the return) Thank you in advance for the help
Posted Fri, 25 Nov 2022 12:21:33 GMT by HMRC Admin 32

You do not enter the payments on account onto the return. The calculation needs to show your full tax liability for the year. The amount you paid for the payments on account will be shown on your record. You would only need to pay the amounts left once you deduct the payments you have already made.

Thank you.
Posted Thu, 29 Dec 2022 12:16:21 GMT by philn
So this is still unclear. Do I have to deduct the payments on account myself and then pay the balance? Why doesn't the tax calculation do this for me?
Posted Sat, 31 Dec 2022 09:22:43 GMT by philn
Hi, Answered my own question. There is a really complete table of payments and allocations at Self Assessment / View Account / Current Position It shows exactly what needs paid.
Posted Sat, 31 Dec 2022 16:41:58 GMT by John Sharpe
I have exactly the same problem. The amount of tax due does not show the payments on account towards the tax owed. Yes it acknowledges this with the text, "This amount does not take into account any 2021-22 payments on account you may have already made" but where and how do they get taken into account? There doesn't seem to be any explanation of this anywhere. Are we just supposed to manually remove the tax paid on account? It seems likely that many people will simply overpay if they do not remember that they have made payments on account or was this the intention to deliberately omit the acknowledgement of the payments made on account and reduce the outstanding liability from the application and if so why?
Posted Thu, 05 Jan 2023 12:42:31 GMT by HMRC Admin 32
Hi John Sharpe,

Once the return has been processed you will be able to view the amount to pay on the online account.

Thank you.
Posted Sat, 14 Jan 2023 17:16:55 GMT by David Bartlett
Exactly the same problem here again. What is the process if the amount already paid far exceeds that of the owed amount on the return?It's fine saying 0 on the amount to pay after the return is submitted but in my case I should be owed quite a hefty repayment. However 'Your Self Assessment records show you have no amounts available for repayment'. it's pretty obvious if you look at my return and my payments that I have massively overpaid, it doesn't take an accountant to work that one out. Also this seems like quite a common problem. Perhaps HMRC should consider adding this section into the return itself to avoid the confusion?
Posted Wed, 18 Jan 2023 12:54:02 GMT by HMRC Admin 25
Hi David Bartlett,

Once your return is submitted it can take 72 hours to update your tax paid position.

If there is a credit due to an overpayment this will be available to claim back.

If you are still unable to see this after 72 hours contact our helpline:

Self Assessment: general enquiries

Thank you. 
Posted Tue, 31 Jan 2023 11:32:17 GMT by ChrisC tax
Did anyone get an answer to this, I have the same query. Do I  manually take away what I have already paid to get the figure for 31st jan payment?
Posted Tue, 31 Jan 2023 16:00:20 GMT by Mike Potts
@ChrisCtax I had the same query; there's another thread ( the key bits of which I've copied and pasted below:- "As the deadline to pay is today, do I just work out myself what I owe? ... So it would be: Tax owed for 2021/22 from my submitted return minus the two payments on account I made for tax year 21/22 plus my first payment on account 22/23 Is this correct? .... Posted about 5 hours ago by HMRC Admin 19 Yes, that is correct". it's what I've done and I've taken a screen shot of that thread in case they try to penalise me.
Posted Wed, 01 Feb 2023 09:51:15 GMT by ChrisC tax
Thanks Mike Potts & Hmrc, this is what I did yesterday, good to have the clarity for future. Cheers
Posted Thu, 02 Feb 2023 12:34:37 GMT by HMRC Admin 25
Hi ChrisC tax,

Yes, you take the amount you have already paid off.

Thank you. 


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