Self Assessment - Payment on Account

Hi, I am just doing my second self assessment and am confused with the payment on account I made on the 21/22 return. Let's say may tax owed for 21/22 was £4000. I then had to make a payment on account for 22/23 of £2000. Followed by another £2k on 31st July 2023. Now I have just done my 22/23 return (not yet submitted). Let's say the tax owed is £5k. I am now being asked to contribute £2.5k now and another £2.5k in July 2024. There is no sign of £4k I had paid last year. Surely, my tax owed for 22/23 should be £1k (£5k less the £4k payment on account)? Am I getting this horribly wrong? I just want to know what happened to the £4k I had paid on account as there is mention of it on the return. Thanks Dan

Hi,

The payments on account are not shown on the Self Assessment tax calculation, SA302. If the balance for 2022 to 2023 is £5000 and you have already paid £4000 payments on account then it would leave a balance to pay of £1000. This will be shown on your Self Assessment statement were the payments on account made are set against the balance due. 

Thank you.