PAYE90010 - taxpayer end of year: taxpayer underpayments: direct voluntary payments

The Direct Voluntary Payments procedures can refer to voluntary payments for

• In-year tax code adjustments

And

• Underpayments that cannot be coded out

The procedures are the same.

If a taxpayer prefers to make payment directly rather than have any potential underpayment (PUP) included in their code they can make payment either

• Directly to Banking Operations

Or

• To their own processing office

How the payment is dealt with will depend on where it is received but in either case a form P211 will be generated. This is now the only way in which money can be paid by an individual taxpayer outside of Income Tax Self Assessment. The procedure can also be used to collect tax arising on income received by the estate of a deceased person during the period of administration.