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Posted Tue, 14 Jan 2025 15:00:32 GMT by Bear
Professional fees relief I need to submit a tax return for 22/23. I had three PAYE jobs that year, each with different tax codes. The first job had a tax code indicating full personal allowance and professional fees relief. The second job had BR tax code, which means first penny of income taxed at basic rate (ie no personal allowance or fees relief, even though that job qualified for fees relief). Final job had code 808L, which I think means reduction in personal allowance. For the 2022/23 tax year, does professional fees relief need to be reflected in the tax code for each job, or is it sufficient for it to only be reflected in one of them?
Posted Wed, 29 Jan 2025 16:58:50 GMT by HMRC Admin 16 Response
Hi, please take a look at the link and see if you need to fill in a return  Do you need a Tax Return  
Posted Wed, 29 Jan 2025 19:15:47 GMT by maxb
@Bear If you know you need to submit a tax return, it doesn't really matter whether your tax codes were correct or not, as the tax return calculation is going to look back over the entire year anyway, and calculate a balancing payment or refund. This will correct for any omitted or excessive PAYE deduction. Lots of people show up on this forum unduly focused on the tax code, but the tax code is only a means to control the PAYE process during the year, often based on estimates. Once the year has ended, if you are completing a tax return, it is what determines what tax you actually pay. Make sure to include the claim for the amount of professional fees you actually paid in your return.

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