Self Assessment-Underpaid tax included in PAYE coding

Hi, On the self-assessment 'Underpaid tax included in PAYE coding' section, it says 'If you pay tax under PAYE, your 6 April 2022 to 5 April 2023 tax code may have been adjusted to collect tax you owe for earlier years. Look at your 6 April 2022 to 5 April 2023 PAYE Coding Notice (P2). If it includes an 'amount of underpaid tax for earlier years' then put this amount in the box above. If this section does not apply to you, enter a zero in the box. ' Is the document 'your tax code notice' same as the 'PAYE Coding Notice (P2)? I only have received 'your tax code notice' documents, the latest dated on July 5, 2022. There is a section in this document 'estimated tax you owe (this year)' as £258.34, I have not received any other documents stating 'amount of underpaid tax for earlier years'. Do I answer £0 in this question or £258.34? Or is there a different document I should have received which states the correct amount?

Hi Penny T,
Yes as an estimated underpayment for the actual tax year it was not an underpayment from a previous tax year and the answer would be zero.
Thank you. 


 

Hi, on a similar question, for this section, I got tax code notice on January 2023 (for 2023/2024) for an adjustment for the tax year 2021/2022 should I add that amount on "Amount of underpaid tax for earlier years included in your tax code for 2022-23 (from your PAYE Notice of Coding)" or 0 ?

Hi George Ka,
We would need to review your record to check this.
You can contact HMRC here:
Self Assessment: general enquiries
Thank you.