Clarification on PAYE Tax Code Collection for Self-Assessment Tax and Notification Process

I completed my self-assessment by 30th December 2024 and opted for HMRC to collect the tax I owe through my PAYE tax code for the period from 6th April 2025 to 5th April 2026. I can confirm I meet the requirements for this option: -I owe less than £3,000 on my tax bill. -I already pay tax through PAYE. -I submitted my online tax return by 30th December. Could you please clarify the following: 1. How can I confirm that this selection has been accepted, and that the outstanding tax amount will be collected through my PAYE tax code for 2025/26? Will I receive any notification? 2. If this option is approved, will I receive another new Self Assessment Statement (SA300) for 1st January 2025 reflect that only the "1st Payment on Account" is due, with no need to pay for "Balancing Payment"? 3. If the option is rejected, will I be notified?

Hi.

You should receive confirmation of your updated code, including whether your underpayment has been included in your code, shortly before the start of the 25/26 tax year when your new

code is issued. You should also be able to view whether your underpayment has been coded via your Personal Tax Account, and if your balancing payment is still outstanding (and not coded)

before the payment deadline of 31st of January 2025, you should receive payment reminders. If you would like us to review your record and confirm whether your underpayment has been

coded, contact us by webchat or phone via:

Self Assessment: general enquiries

Thank you.