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Posted Wed, 23 Oct 2024 17:39:52 GMT by ST2589
Hi all. I'm a PAYE earner who has recently registered for self assessment and completed self assessments for 21-22, 22-23 and 23-24. For both 21-22 and 22-23 I (my partner) received child payment benefits, and since I was over what was then the income threshold I will need to repay those payments for both of those years in full. This was identified by the calculator when filing online. Fair enough obviously, but with a payment of £3k or so due, paying this in the next tax year would be preferable to an immediate payment to HMRC. Is there a way my tax code can be changed to account for this, or will it be done automatically? Thanks in advance for any insight.
Posted Wed, 30 Oct 2024 12:07:57 GMT by HMRC Admin 20 Response
Hi,
For the balance to be included in the tax code the balance due needs to be less than £3000.
For 2021/22 it is now too late to include the balance in the code.
For 2022/23 to collect the underpayment through your code we must get your online return by 30 December 2023 and we must capture the return on or before 31 December 2023. 
Thank you.

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