Self Assessment and Previous Payment on Accounts

[ychi]

Hi All

I recently completed 2019-2020 Self Assessment online for my wife and I have a query about how payments on accounts made in previous years.
In the 'View your Calculations' page there is a footnote which say 'This amount does not take into account any 2019-20 payments on account you may have already made'.

If this is the case, wouldn't she overpaying on a yearly basis. How does HMRC make adjustments to reflect previous payments?
I'm normally quite self sufficient but I cannot find anything on gov.uk website or anything on the general www.

Thanks

Chi

[bd6759]

The calculation shows how much tax is due for the year.

If you look at the statement of account it will show how that fits in with payments on account.

[Ray Coman]

Select view account and then tax years.
You will probably see a repot that looks a bit like this:
Tax 0.00
Tax overpaid from return filed 0.00
Surcharges 0.00
Interest 0.00
Penalties 0.00
Sub total 0.00
Less payments for this year 0.00
Less other adjustments 0.00
Total 0.00
(except the numbers will not be zero.)

Any overpayments for preceding years that have not been repaid to your wife should be allocated to the more recent tax year.