2022 - 23 Why doesn't Online Self Assessment Income Tax Due equal the P60 Tax Deducted

Hi, I am in the process of completing a Self Assessment Tax Return for 2022-23 as my salary is now over £50,000 (new job in August) and my wife receives Child Benefit. Using the gov.uk Child Benefit Charge Calculator it is saying that the Child Benefit received was £1,133.60 and the High Income Charge will be £997.00 Therefore I was expecting this figure in the "Total Income Tax due" on the "View your calculation" page. However the "Total Income Tax due" is £1,462.38 On closer inspection the P60 tax deducted for 2022-23 was £11,048.42 whereas the online self assessment is saying the "Income Tax due after allowances and reliefs" is £11,434.80 So I'm not sure where the £386.38 difference is coming from. My new job uses "Relief at Source" so I have entered the Pension Contributions as a deduction - £917 However my previous job used "Net Pay Arrangement" so my understanding is that I cannot use the pension contributions in this previous employment as a deduction. Finally the gov.uk Charge Calculator is saying £997 whereas the Self Assessment is saying £1,076 In summary my questions are:- 1. Is my understanding with regard to the pension contributions correct, in terms of being able to use them as a deduction? 2. Why doesn't the P60 income tax deducted match the online self assessment "Income Tax due after allowances and reliefs" 3. Why doesn't the Self Assessment High Income Child Benefit Charge match the gov.uk Calculator? Many thanks, Chris.

Hi,

You will need to check what was included in your 22/23 tax code as this could explain the difference.

If you do not have a coding notice please contact us to check the code

Income Tax: general enquiries

Thank you.