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Posted Tue, 24 Oct 2023 14:48:25 GMT by userbg05
Hi, I am filling in a self assessment for first time. My tax code for last year was changed to S903L for last year. How do I reflect this on the self assessment form as the "minus Reduced Personal Allowance" section defaults to the S1257L allowance? Thanks
Posted Wed, 01 Nov 2023 08:38:25 GMT by HMRC Admin 25
Hi userbg05,
On the Self Assessment you will receive the personal allowance of £12570 and then for example if your tax code was lower due to a employer benefit you would report the benefit details on the tax return.
The S903L would be due to a dedcution in your code so if you check the deduction and declare this on the Self Assessment. 
Thank you.

Posted Wed, 01 Nov 2023 10:54:09 GMT by userbg05
Hi thanks for the reply. The 903 tax code was due to issue with a p60 not being passed to a new employer, therefore the first salary in feb 2022 was not taxed correctly. Therefore for tax year starting april 2022, my tax code was reduced to cover this. Would this still be set as a deducation. Is it simply taking away £9030 from £12570 as a deduction?
Posted Wed, 08 Nov 2023 11:13:09 GMT by HMRC Admin 19

Yes, your code would be amended to include a restriction to collect back the underpayment of tax.

Thank you. 

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