Paul
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Underpaid tax for 2021–22 included in your tax code for 2022–23
In the Self Assessment Tax Return it has a field labelled: [8] Underpaid tax for 2021–22 included in your tax code for 2022–23 – enter the amount shown as ‘estimated underpayment for 2021–22’ from your P2, ‘PAYE Coding Notice’. This corresponds to the online self assessment form: Underpaid tax included in PAYE coding (Page 2 of 2) 'Amount of estimated underpaid tax for 6 April 2021 to 5 April 2022 to be included in your PAYE tax code for 6 April 2022 to 5 April 2023 (from your PAYE Notice of Coding):' Looking at my P2 'Your tax code notice' for 6 April 2022 to 5 April 2023 I do not see the words "estimated underpaid tax" anywhere, but I do see 'Tax you owe (earlier year) £XXX', and 'Less Adjustment for tax you owe (earlier year) £NNNN' on the first page. Am I correct to put the 'Tax you owe (earlier year)' sum of £XXX into field [8] ? Thanks in advance, Paul N.B.: I notice that on Page 2 of the P2 'Note 4 Tax you owe (earlier year)' says: We previously told you that you owe £XXX tax from an earlier tax year. We have therefore included an adjustment to reduce your tax-free allowance by £NNNN so we can collect the £XXX tax in equal instalments. To make sure you pay the £XXX by 5 April 2023, we will increase the amount of tax deducted from your wage, salary, or pension.