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Posted Mon, 05 Aug 2024 11:48:21 GMT by Dated1909
I retired from full time employment in September 2023, and started drawing my state pension in October. The total amount of PAYE that had been deducted from my pay before I retired was greater than the total tax that would be due for the year on my employment and state pension combined. I telephoned HMRC and pointed this out, and a refund was issued for the difference between the PAYE already deducted and the total tax due on my employment to September plus the amount of state pension I would received up to 5 April 2024. Since retiring from full time employment, I have received other income from savings and self employment. When I completed my SA tax return, under "Tax already deducted" I filled in the PAYE shown on my P45. I expected the HMRC system to know about the tax refund that I had received. However, the tax calculation in my online account does not show the tax refund. My question is, how should the tax refund I received be reported? Should I deduct it from the PAYE tax shown on the P45 and on my SA return under "Tax already deducted" put the net amount - the PAYE deducted less the refund?
Posted Thu, 08 Aug 2024 07:40:46 GMT by HMRC Admin 25 Response
Hi Dated1909,
On the tailor your tax return section online you would answer yes to the question.
Have you had any 2023-24 Income Tax refunded or off-set by us or JobCentre Plus?
This will open the section to declare the tax refund already received. 
Thank you. 
Posted Thu, 08 Aug 2024 08:32:54 GMT by Dated1909
Ah, that's what I was missing. Thanks.

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