Box 23.1 on SA100 Tax Return Filed Online before 31st October 2007

There was a problem with Box 23.1 on the main SA Tax Return (SA100) filed online prior to 31 October 2007, when a fix was put in place. This resulted in some customers receiving SA Statements stating the tax owed for 2006/07 would be collected through their 2008/2009 PAYE tax code.

What you need to do now:

If your client is content to pay the tax due in 2008/09 by means of the tax code restriction, no further action is required.

If however your client wishes to pay the amount due in accordance with your original option:

• You should contact us so that your client’s record can be updated. Details of telephone numbers can be accessed here. HMRC staff will deal with any calls received where customers wish to revert to the original election made.
• The tax due should be paid by 31 January 2008. The amount of tax to pay can be found via “SA view liabilities and payments” for the up to date position or can be found on the SA statement, described as ‘Balancing payment for 2006/07 included in PAYE code for 2008/ 09”

We would like to take this opportunity to apologise for any inconvenience caused.