Payments on account

Hi, I have just filled my self assessment return for fiscal year 2023-24 and it calculated the remaining amount owed (basically taxes on some bank interests). It also calculated a payment on account (half of the taxes owed in 2023-24) for 2024-25. However, I have moved to work and live abroad at the end of fiscal year 2023-24 (so no UK work income) and my UK bank interests will be much more limited as well in fiscal year 2024-25. Will I get refunded for the excess payment on account paid? How can I claim for a refund if I do not have to fill a self assessment return for fiscal year 2024-25? Thanks a lot

Hi ,
 

If the amount calculated as due after you file your 24/25 return is less than the Payments on Account paid, you should be able to claim a repayment of the difference via your Personal Tax Account, or by contacting us via : Self Assessment: general enquiries . If you do not fulfill the criteria for filing a return for 24/25 at all, you can let us know by form via : Self Assessment tax returns  , or using the contact details previously given - we can organise to close your record, and issue a refund of any unallocated funds.

Thank you .

Not HMRC...if you left the UK pre 6/4/24 then the 23/23 return should have included residence pages, claiming split year (if appropriate) from departure. Then your 24/25 return should claim full non residence (still needed for UK interest?). If you are CERTAIN you will not have a 24/25 UK liability at all you can reduce the payments on account to nil, if you are not certain you can reduce them to what you think you would owe, but HMRC will charge interest when the position for 24/25 is known after 5 April 2025 if there is a liability more than paid. The usual way to proceed is as above, claim split year 23/24 (even if its only for a few days prior 6 April 2024), submit 24/25 claiming non residence and to demonstrate no liability (as HMRC charged payments on account initially) in meantime if CERTAIN no UK liability 24/25 reduce the payments on account.