Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Sun, 08 Jan 2023 14:18:17 GMT by JW
Hi I've made payments on account last year, do I need to deduct the payments on account I made last year in the self assessment for this year (2021/2022)? If so, in which section should I deduct/fill in in my self assessment? Thanks
Posted Wed, 11 Jan 2023 14:41:47 GMT by HMRC Admin 32
Hi,

You do not need to enter them on the tax return. The calculation will tell you the total amount due for the year, and you subtract the payments on account from that.

Thank you.
Posted Wed, 11 Jan 2023 19:55:09 GMT by
I have a similar query. I already filled in my return and it's not showing any payments I made on account. For the year 2020/21, I paid tax plus a payment on account. For simplicity let’s say the payment on account was £3000 The tax bill for 2021/22 comes to £4000 for example, but I’m being asked to pay the £4000 plus another set of payment on account. Why does my assessment not deduct the £3000 I already paid towards the 2021/22 tax year? Why is it not £4000 - £3000 = £1000, plus payment on account? When I submit my return, what do I actually owe?
Posted Tue, 17 Jan 2023 13:50:11 GMT by HMRC Admin 32
Hi,

The calculation needs to show the the tax that is due for the year. Once you have submitted the return your online statement will update within 72 hours.

Thank you.
Posted Thu, 28 Dec 2023 16:11:37 GMT by
Hello, I need help, please. In tax year 2021/22 I paid the tax owed as well as had to pay a pay on account for 2022/23 in 2 installments. For simplicity let's say I paid 2x5000£=10000£ as pay on account for 2022/23. Now I am completing my 2022/23 tax return where it says I owe 9500£ in taxes. BUT, it doesn't look like the 10000 I already paid on account is taken into account? Do I need to deduct tha payment on account paid from the tax owed? Ie. 9500-10000=-500£. So not only I don't need to pay any tax owed, but actually I overpaid already by 500£. OR do I just need file the taxreturn and the fact that the owed tax has already been paid by me as "on account" will then be autamtically deducted? MAny thanks for your help.
Posted Tue, 09 Jan 2024 11:57:24 GMT by HMRC Admin 32
Hi,

On filing your tax return, the amount owed is calculated, then applied to your Self Assessment statement. After this, any payments on account already made or any other payment surpluses present are applied against the amount owed.

For advice on your specific Self Assessment statement, please contact our Self Assessment team by phone or webchat here.

Self Assessment: general enquiries

Thank you.
Posted Thu, 18 Jan 2024 14:19:45 GMT by
I have the same query. I had 'payments on account' (could a more intuitive name be invented as this is so obtuse and cryptic) and when my self-assessment tax return calculation is worked out and presented to me, they are nowhere to be seen. If they are applied 72 hours later, please add something to the system so people can understand that the amount they are asked to pay on completing their self assessment is significantly different to what the caluculation shows, due to the incorporation of any 'payment on account' paid 12 or 6 months earlier. Otherwise it is very misleading.
Posted Tue, 23 Jan 2024 11:21:05 GMT by
Why are the payments on account I made already for tax year 22-23 not deducted from what I am asked to pay before 31st January 2024? I have waited 72 hours and it still doesn't show up - asking me for a payment that has not taken my preivous payments on account into account..
Posted Tue, 23 Jan 2024 22:32:58 GMT by
Hi. I am finalising my self assessment online and, due to one off earnings this past year, there is a reasonably large tax payment. However, it is also then stating that I will need to pay on account for the next financial year even though I won't have that same level of earnings again. Questions on this payment on account: 1) Is there anyway I can remove it from within the self assessment form before I submit it? 2) If not then I understand that I can subsequently ask to have the payments on account reduced - if I do this, then how quickly will it happen as I don't want to (and can't afford to) pay the first installment end of January? Kind regards, 
Posted Wed, 31 Jan 2024 06:47:37 GMT by HMRC Admin 25
Hi Danelaw,
Payments made will not be present on your Self Assessment calculation when you complete your tax return.
Paymnts should be automatically deducted when your overall balancing payment for that year is requested.
If you would like us to review your payments made and overall balance., please contact us by webchat or post here:
Self Assessment: general enquiries
Thank you. 
 
Posted Wed, 31 Jan 2024 09:25:59 GMT by HMRC Admin 25
Hi GLawrence,
1. No, if payments on account have been calculated you cannot remove them from your Self Assessment tax return.
2. If you think your balance will be less for the next tax year you can make a request to reduce your payments on account.
You can do this on your tax return or by submitting a SA303:
Self Assessment: claim to reduce payments on account (SA303)
Once updated the payments on account will be updated on your statement.
As close to the payment due date if you know the payments on account will be reduced you can make the payment from the new amount.    
Thank you.                                                                       
Posted Mon, 05 Feb 2024 19:42:13 GMT by
Hello, the payment on account is the most confusing thing on my tax return. My question is similar to those above, because I don't understand how it works. I've made payments on account last year (2021-2022) and done payment on account for 2022/23, let's say £3000. The calculation for 2022/23 didn't show any sign of my payment on account done previously. You say "The calculation needs to show the the tax that is due for the year. Once you have submitted the return your online statement will update within 72 hours". Ok, a month passed since I submitted and paid and still I see no sign my payment on account for 2022/23 (i.e. £3000) has been taken in attention. How to claim them back? Thank you, Alex
Posted Wed, 07 Feb 2024 14:50:48 GMT by HMRC Admin 20
Hi Dumas99999,
The payments on account made are not shown on your SA302 calculation.
The payments on account are deducted from the balance calculated on your statement.
If not updated on your statement you will need to contact HMRC to review Self Assessment: general enquiries
Thank you.

 

You must be signed in to post in this forum.