Dated1909

Ah, that's what I was missing. Thanks.

I retired from full time employment in September 2023, and started drawing my state pension in October. The total amount of PAYE that had been deducted from my pay before I retired was greater than the total tax that would be due for the year on my employment and state pension combined. I telephoned HMRC and pointed this out, and a refund was issued for the difference between the PAYE already deducted and the total tax due on my employment to September plus the amount of state pension I would received up to 5 April 2024. Since retiring from full time employment, I have received other income from savings and self employment. When I completed my SA tax return, under "Tax already deducted" I filled in the PAYE shown on my P45. I expected the HMRC system to know about the tax refund that I had received. However, the tax calculation in my online account does not show the tax refund. My question is, how should the tax refund I received be reported? Should I deduct it from the PAYE tax shown on the P45 and on my SA return under "Tax already deducted" put the net amount - the PAYE deducted less the refund?