Steven Whitaker

I am doing a self assessment and I'm stuck on this section. The question and help note reads: "Amount of underpaid tax for earlier years included in your tax code for 2023-24 (from your PAYE Notice of Coding). If you pay tax under PAYE, your 6 April 2023 to 5 April 2024 tax code may have been adjusted to collect tax you owe for earlier years. Look at your 6 April 2023 to 5 April 2024 PAYE Coding Notice (P2). If it includes an 'amount of underpaid tax for earlier years' then put this amount in the box above." I did have some underpaid tax and my tax-free amount on my 2023/24 tax code notice was adjusted by £679 in order to recover the £185 of tax owed. However, it is not clear which figure I'm supposed to state as my answer. I assume it would be £185 because that is the amount of tax that I'd owed, but I wanted to check to be sure. Is it the adjustment figure or the actual amount of tax owed? Can you please confirm. Thanks