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Posted Mon, 08 Aug 2022 21:17:13 GMT by John Sampson
When I look at the calculation for this year and last year I seem to be paying tax at 40% of my earned income which is less than £10,000, I have pensions but my total income is a lot less than £50,000. Is there a detailed calculation available? I give to charity using Gift Aid which may have something to do with it. I also do not understand tax paid "on account" - do I ever get the money back?
Posted Thu, 11 Aug 2022 10:38:36 GMT by HMRC Admin 2

If you are below the threshold we would not expect you to be paying 40% tax.

If you contact our Self Assessment team, we can review your calculation.

Self Assessment: general enquiries

You can find guidance on payments on account here:

Understand your Self Assessment tax bill

Thank you.
Posted Thu, 11 Aug 2022 11:53:13 GMT by John Sampson
I see that the calculation given when I submit my Self Assessment return does not take account of "payments on account" that I may have made already. Is there a way of obtaining a calculation that does take account of these? I have read the guidance you refer to, but I am not much the wiser as to where I stand. It may be that this explains the apparent 40% figure.
Posted Mon, 15 Aug 2022 10:56:19 GMT by HMRC Admin 19

The calculation would not do this as it needs to show the full amount due for the year.

When logged into SA online, you should be able to view the current position or view a Self Assessment statement to show the amount due and when.

Thank you.
Posted Mon, 15 Aug 2022 12:06:18 GMT by John Sampson
So should I take it that the answers to my questions are both "No"?
Posted Tue, 16 Aug 2022 11:52:28 GMT by HMRC Admin 19

There would not be a tax calculation that would show this.

However you can select "view statements" in your online account or contact our Self Assessment team and we can issue a statement which will clearly show this.

Self Assessment: general enquiries

Thank you.
Posted Tue, 16 Aug 2022 12:04:14 GMT by John Sampson
Thanks - I think what I am looking for is an independent way of checking and predicting how much I will be billed, taking account of everything that affects this, including tax charged "on account". I should not be asking HMRC to do this.

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