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Posted Tue, 11 Jul 2023 11:01:24 GMT by Fred1955
I am completing my Self Assessment for 2022-23 and the final Tax Computation on screen only provides the gross tax due and does not deduct the tax already collected for 2022-23 through PAYE. This latter figure was included in previous years and the net amount of tax due to be repaid or refunded was clearly stated in the tax calculation when submitting. Is this a change this year and once my Self Assessment has been submitted the the net amount only will be claimed? Thanks.
Posted Fri, 14 Jul 2023 13:40:08 GMT by HMRC Admin 10 Response
Hi
If you are entering PAYE income on the return you also need to ensure that the PAYE tax already deducted has been included.
Thankyou.
Posted Fri, 14 Jul 2023 14:05:50 GMT by Fred1955
Thank you HMRC Admin 10 for the clarification. Whilst the figures I have included in the Self Assessment return have been subject to PAYE (with the exception of a foreign pension, which is the reason I have to submit a Self Assessment form) the PAYE I have already paid does not show in the Calculation. How do I ensure PAYE tax already paid shows in this claculation please? Many thanks.
Posted Thu, 20 Jul 2023 07:30:24 GMT by HMRC Admin 25
Hi Fred1955,
You will need to tailor your online tax return to include your PAYE income.
PAYE tax deducted from your employment income is entered in Box 2 of the 'Employment' pages (SA102)
This will then flow through to your Self Assessment calculation.           
Employment notes (2021)
Thank you. 
 
Posted Thu, 20 Jul 2023 08:22:13 GMT by
Or alternatively if this PAYE tax was deducted from a UK pension then it would go in the pension income section. Along with the pension income itself.
Posted Thu, 20 Jul 2023 08:50:34 GMT by
I am a foreigner and received self assessment calculation of amount due for 2022-23. This can be paid in 2 instalments by 31 Jan 24 and 31 Jul 24. It is stated 1st payment on account and 2nd payment on account. However it is also stated in the letter than my total amount due by 31 Jan 24 includes the aforesaid 2 total instalments and 1 extra instalment (ie 1.5x the annual tax due). I am confused. Which one am I supposed to pay?
Posted Mon, 24 Jul 2023 19:49:30 GMT by
 Tax due for 2022-23 cannot be paid in two installments in January and July 2024. Those will be payments on account for the 2023-24 tax year. If you haven't previously had to make any POA then ALL of the tax payable for 2022-23 will be payable on 31 January 2024. Say for example your 2022-23 liability is £3,000. The amount payable in January 2024 will be £4,500 (£3,000 to settle 2022-23 and a POA for 2023-24). And the amount payable in July 2024 will be £1,500.
Posted Thu, 27 Jul 2023 09:08:23 GMT by HMRC Admin 25
Hi pyap23,
Your calculation will include a Balancing Payment for 22/23 which is due on 31/01/2024.
You would then have Payments on Account for 23/24.
Please see:
Understand your Self Assessment tax bill
Thank you. 

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