Self Assessment (SA) box 23.1 update
We understand that some customers filing paper returns by 30 September 2007 or online by 21 December 2007 who have requested that their SA tax due to be collected through their next years coding have been asked to pay tax directly. This has happened where it is thought there may have been insufficient PAYE (Pay As You Earn) income to sustain collection of the tax underpayment. If you (or your client) has been caught by this treatment and there is sufficient PAYE income to sustain this underpayment then please contact your local tax office to rectify the position. Please note that the maximum tax deductions that can be taken from PAYE income is 50 per cent of the total PAYE income from the source concerned.
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