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Posted Tue, 30 Jan 2024 16:31:13 GMT by
The 2022–2023 tax bill did not deduct the £1400 already in my account. Nor did it reduce the first payment on account due to change of circumstances that I had requested. I have paid the full amount minus the £1400 and reducing the first payment of account to the amount calculated by myself, as requested online due to change of circumstances in the current tax year. Since my payment made is not as much therefore as the actual bill will I be penalised even though I believe it to be the correct sum?
Posted Mon, 05 Feb 2024 15:44:31 GMT by HMRC Admin 19
Hi,

The payments on account made are not shown on your SA302 calculation. The payments on account are deducted from the balance calculated on your statement. This will also be the case if you have reduced next years payments on account. If you check your online account this will confirm this for you.

Thank you. 
Posted Tue, 06 Feb 2024 10:37:40 GMT by
Thank you! Since the calculation on my tax return was that I had to pay over £4000 by 31st January, but I took the brave step of reducing what I knew to be in my account and reducing the first payment on account I assumed that by this careful calculation, I was roughly correct. I now see that I have overpaid by nearly £3000! The tax return calculation is therefore a complete mystery. The sum demanded seems to bear no relationship to the sum actually required. Can anyone explain how on earth I am meant to know what I should pay when the Payment demand is clearly actually not what HMRC need from me? Whilst I can claim a refund, from experience, this takes almost a whole year to be processes and I am therefore out of pocket by a considerable sum for that time, totally unnecessarily. I would love to have explained to me please why the tax return calculation is not actually the sum needed and how I meant to work out what sum to actually pay. Thank you.
Posted Wed, 07 Feb 2024 16:58:07 GMT by HMRC Admin 20
Hi Julia B,
If you made payments on account to your Self Assessment account then these are not shown on your Self Assessment tax return or the resulting calculation.
The payments on account will be set against the balance calculated on your statement of account automatically once the tax return is processed and show the resulting balance then due for payment.
If you have overpaid and have a credit on your account then you can request a repayment online or leave the credit to be set against future liability. 
Thank you.

 

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