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Posted Tue, 23 Jan 2024 17:48:25 GMT by
I have 2 questions: 1. Although I made two payments on account last year for the 2022-2023 I cannot see this been removed from my self assessment (calculations page), Should I enter somewhere in the form the amount I paid last year? or will this included and calculated after I submit my self assessment? 2. I ceased self employment on 7/9/2022 and I declared this in HMRC few days ago. When I complete my self assessment form, although I add a cease date in the form, I can see that it asks me to make a payment in account for the current tax year i.e. 2023-2024. What action do I need to take to avoid paying this amount? Thank you
Posted Wed, 31 Jan 2024 08:27:03 GMT by HMRC Admin 20
Hi Mar Sam,
1. The payments on account are not shown on the Self Assessment tax calculation, SA302. The credit for the payments on account made are shown on your statement. The payments on account will be deducted from the balance calculated on the SA302 with the difference being due for payment.
2. If your self employment has ceased this will not automatically close your Self Assessment. You can check if you meet Self Assessment criteria at Check if you need to send a Self Assessment tax return and if you do not you can send a submission to close your record. Once closed the 2023/24 payments on account will be cancelled. 
Thank you.


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