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Where Taxpayers and Advisers Meet

Self assessment POA

Phil long
Joined:Mon Jan 18, 2021 11:06 pm
Self assessment POA

Postby Phil long » Fri Jan 21, 2022 2:58 pm

I am about to submit my online self assessment and just want to check if I need to include the payments on account made in 2021 somewhere or if these are deducted by automatically.

My calculation says I owe £5k for 2021. But I paid both POAs in 2021 of 2 X £3.5k = £6k. So does that mean I will be owed a refund?


Joined:Mon Nov 25, 2019 11:35 pm

Re: Self assessment POA

Postby D&C » Fri Jan 21, 2022 7:41 pm

Unfortunately your figures don't make sense but irrespective of this POA are not part of your tax calculation.

It's not clear if you have paid £6k or £7k but if we go with £7k then when you file your return your Self Assessment account will be updated to show the following liabilities

31/01/2021 1st POA for 2020/21 = £2,500
31/07/2021 2nd POA for 2020/21 = £2,500
31/01/2022 Balancing Payment = £0

31/01/2022 1st POA for 2021/22 = £2,500
31/07/2022 2nd POA for 2021/22 = £2,500

If you have paid £7,000 in total against the amounts due on January and July 2021 you will have £2,000 credited against the amount due on 31/01/2022. So no refund due but just £500 to actually pay at the end of the month.

If Class 2 NI is involved it might be a little different and occasionally POA may not be due 2021/22.

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