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Posted Mon, 19 Dec 2022 14:09:58 GMT by JB2022
My question might be similar to one posted here a few months ago regarding PAYE Coding Notice - that thread was helpful for me, but only up to a certain point. I'm filling in my tax return for my small freelancing business and this is the very first time for me. I got to the question: 'Amount of underpaid tax for earlier years included in your tax code for 2021-22 (from your PAYE Notice of Coding). Please enter '0' if there is nothing shown' I don't have any PAYE Notices of Coding to view on my account and the last time I received one was 2014 and it does not have any information about underpaid tax. This is the explanation I see for the lack of PAYE Notice of Coding on my account: 'You may not be able to view your PAYE Coding Notices if either of the following apply: - you or your agent were not registered for Self Assessment Online when the Coding Notice was issued - no PAYE Coding Notices have been issued since 10 October 2011.' I believe the first option applies to me. I have received my tax code notice for the year 2021-2022, but there is no mention of underpaid tax, even with the amount of 0.00. I did owe tax the year before (but it has been paid since then) and my tax code notice for the year 2020-2021 did show the amount owed. Now my questions are what can I do to progress with the filling of my tax return? Can I use my tax code notice for 2021-2022 and type 0.00 even though that notice does not include this information or do I really need my PAYE Notice of Coding for that year? What can I do if I have not received it and can't view it on my business tax or PAYE tax account? Thank you in advance for your help.
Posted Wed, 21 Dec 2022 09:08:05 GMT by HMRC Admin 19

If there is no mention of underpaid tax in the notice that you have, you should enter 0.00.

Thank you.

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