Skip to main content

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

Posted Thu, 15 Dec 2022 09:46:40 GMT by Paul Johnston
I done my first self-assessment last year for the 2020-21 tax year. I paid in full the total amount owned for 2020-21 but I also paid one advance payment for the 2021-22 tax year. A few weeks ago I worked out and declared what I owe for the 2021-22 tax year. Its been now processed by the HMRC and they sent back the amount that I owe. The total amount owed is the amount that I declared. What I don't understand why the advanced payment I made for 2021-22 hasn't been deducted off the amount that I owe. Should I've included the advance payment myself and declared less? Can anyone tell me why the advanced payment hasn't been taken off the amount due for 2021-22?
Posted Mon, 19 Dec 2022 14:29:51 GMT by HMRC Admin 19

When you get to the 'View your calculation' section on your tax return, it advises you of the total amount due for 2021 to 22 plus any payments on account for 2022 to 23. This section will not take into account anything you have paid in advance for 2021 to 22.

If you are unsure over what is due please contact our Self Assessment team:

Self Assessment: general enquiries

Thank you. 
Posted Tue, 31 Jan 2023 19:05:50 GMT by Phillip McCaskill
It's confusing enough that payment is required in advance based on the previous year's tax owed. As well as paying in advance of filing, HMRC charge interest for payments on account (for taxes that haven't been submitted) if they are not paid in advance. Every single year I struggle to work out what I actually owe because the website doesn't include payments on account. I have a simple question. Why isn't the amount due shown after the self assessment is submitted? HMRC have a record on my account of what I've paid to date. It would save so much time and confusion. It could simply show: 1] The total amount of tax owed for the current filing tax year; 2] Total payments made "on account" to be deducted from the what is owed for the current filing tax year. and 3] The amount owed for the 1st payment on account for the following tax year. Those three figures should show what is currently owed to pay before 31 Jan. WHY is it made to be so complicated?
Posted Fri, 03 Feb 2023 14:08:23 GMT by HMRC Admin 25
Hi Phillip McCaskill,

When submitting the tax return your calculation will only tell you the total amount of tax due.

It will not take into account any payments already made.

Once the tax return has been processed, usually within 72 hours the tax calculation should update online.

Thank you.


You must be signed in to post in this forum.