HMRC Self Assessment Statement

welshmike_2

My apologies if this is the wrong forum. (If you know what forum I should post the following in please let me know).

I think that HMRC are requiring me to pay tax that I have already paid.
Please would the team comment and does anyone know what "Amount transferred out pending reallocation" means?

My detailed inquiry to this forum:

Two days ago I received a Self Assessment Statement from HMRC.
In essence it showed:

"
Date........Description...........................................Tax Due..Credits..Balance

..............Brought forward from previous statement.............................382.02
25 Feb 11..Payment - thank you...........................................382.02......0.00
7 Apr 11....Amount transferred out pending reallocation..382.02...............382.02
11 Apr 11..Interest..................................................2.19...............384.21

...............Amount to pay..........................................................384.21

......................................................Amount overdue.................384.21

Interest is running on the amount to pay. Please pay it now.
"

I do not believe that I owe 384.21 but do owe 2.19 plus perhaps a further small amount of interest.
I've tried the HMRC but their phones were very busy yesterday and I failed to get through to speak to a person.
The HMRC website http://www.hmrc.gov.uk/manuals/sammanual/sam132052.htm shows the following:

"
Simple statements

The payment debit transactions reported on Simple Statements and the descriptions used for the different kinds of payment debits are as follows

Payment debit.....................Description on Open Item statement
An amount transferred to OAS...Amount transferred out pending reallocation
"

I've also looked at the page http://www.hmrc.gov.uk/manuals/sammanual/sam132052.htm but do not understand what any of it means.

Elaine_Wilson

Well done for finding that web page but I don't really understand it either.

Transfers to and from OAS seem to be related to the debt management section. This would imply that they intend to use the payment you made recently to satisfy an older debt rather than the brought forward balance on the statement.

Do you know of any earlier amounts which may be owing? They may have been held over or something and not show on your statement. Have you any disputes over your liability?

welshmike_2

Thank you for your prompt reply.

I do not have any earlier amounts owing. However being out of the country I did miss the 31 January payment deadline for that amount of £382.02.
The Final reminder from HMRC dated 11 February 2011 stated "If you don't pay now the debt will be passed to our debt collection service to collect". EDIT: So maybe that is what "Amount transferred out pending reallocation" means and there may have been some miscommunication between HMRC departments? END EDIT.
I was not back in he UK until 23 February 2011 and my bank account online statement shows £382.02 paid to HMRC on 24 February 2011.
I wonder if there has been some mistake in HMRC either by a person of there by an error in any computer program HMRC uses.
I do have sympathy for people working for HMRC. IMHO the tax rules are very very difficult to understand and apply and the HMRC staff must be under intolerable pressure.