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  • Underpaid tax included in PAYE coding

    - I'm filling in the self assessment form online which asks "Amount of underpaid tax for earlier years included in your tax code for 2021-22 (from your PAYE Notice of Coding)". In the notes for "Tax you owe (earlier year)" it says "We previously told you that you owe £X from an earlier tax year. We have therefore included an adjustment to reduce your tax-free allowance by £Y". I presume I enter £X in the form? - The form also asks "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)". In the notes for "Tax you owe (earlier year)" it says "We previously told you that you owe £A from an earlier tax year. We have therefore included an adjustment to reduce your tax-free allowance by £B". But there's no indication this relates to 2021-2022: should I enter £A anyway? Thanks