Raj Patel

Thank you. However the issue here is that HMRC seem to be revising the payments on accounts for January 2022 and July 2022 based on the previous year, ( Say 2021) when the current year return is submitted ( Say 2022). If actual payments made are higher that the liability for 2022, HMRC are making adjustments to the previous payments on account based on the 2021 return, rather than dealing with the overpayment for 2022 as a single adjustment. So when telling clients what to pay for 2022 in January 2023, you now have to wait for HMRC to revised the previously due and paid payments on account which were settled in January and July 2022. This revision which never used to happen until this year is what makes it impossible to accurately tell clients what they need to pay as the goal post is being changed by HMRC in retro respect.

More and more clients getting their payments on account for 2022 ( which they have already paid in January and July 2022), adjusted by HMRC automatically, and repayments are being issued. This never used to be the case is this something new? It only servers to make the tax payment system and advising clients unnecessarily further complicated.