Michael Teixeira
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RE: Payment on account not requested then interest applied to amounts not requested
I have a very similar situation with my 2023 tax return. In January 2024 when I filed my tax return I needed to pay additional tax. However, only 20% of the amount due was as a result of extra income that I might have foreseen and made prepayments in relation to (for interest and dividends). 80% of the additional tax due was due to under deduction of PAYE by my then-employer. At the time I had no idea that PAYE was being under-deducted and therefore could not consider making prepayments. Is it appropriate that I am charged interest on PAYE under-deducted by my employer?