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Posted Sun, 03 Dec 2023 16:55:08 GMT by KY Wong
Hi, I am UK resident but not UK domiciled for tax year 22/23. I am claiming remittance basis as my foreign income was unremitted, so I won't be entitlied to personal allowance for income tax. I have full time employment in UK during tax year 22/23 and I have been paying income tax via PAYE. As the tax code on my payslip has assumed I have a a £12,570 personal allowance. After I have submitted the self assessment for tax year 22/23, how will HMRC contact me to collect the underpaid income tax? And what is the due date of those underpaid income tax? Regards, Kelvin
Posted Wed, 06 Dec 2023 13:45:48 GMT by HMRC Admin 10 Response
Hi
As claiMing the remittance basis, you will be completing a self assessment tax return and the liability will be worked out and confirmed once you submit your return.
The due date for payment is 31/1/24 unless you owe less than £3000 and have opted for the charge to be collected in your tax code.
Posted Wed, 06 Dec 2023 15:21:43 GMT by KY Wong
Thanks for that. My liability will be less than £3,000, as I am basic rate payer, so additional tax is 20% * £12,570 = £2,514. How can I opt to get that collected by changing my tax code? As I am paying PAYE monthly. Thanks. Regards, 
Posted Thu, 07 Dec 2023 16:32:58 GMT by HMRC Admin 25 Response
Hi KY Wong,
As long as your  tax return is submitted by 30/12/23 and you do not tick the section 'if you have not paid enough tax' then this will happen automatically.
Thank you. 

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