Hi,
If you previously repaid a PAYE underpayment in a specific tax year, and you then submitted a Self Assessment tax return for that same tax year, your overall tax liability for the year will be recalculated in Self Assessment, and the PAYE underpayment cancelled.
If you are then underpaid in Self Assessment, contact the PAYE department to transfer your PAYE payment to your Self Assessment record. If you are overpaid in Self Assessment, or you have already paid your Self Assessment underpayment, contact the PAYE department to have your PAYE payment refunded.
Income Tax: general enquiries
Thank you.