Tax calculation wrong

Goingroundincircles

This may well be baby brain, but I'm completing my husband's tax return (as I do every year) and I think the amount due calculation is wrong. I don't think it has taken into account his personal tax free allowance. How can this be possible? I've ticked 'no' he wasn't an employee.

For example:
Net earnings £30544
CIS tax already deducted £1873
Total tax outstanding £4098 (not including payment for next year)

But I believe:
£30544 less £11500 (tax free allowance) - £19044
£19044 @ 20% - £3808
£3808 less £1873 (CIS) - £1935 outstanding

The difference is £2300 which is 20% of £11500 which is what has led me to believe his tax free allowance hasn't been included.

So, long ramble, but I am right and if so what have I done wrong?! Help!

[Deleted User]

Nope it is Class 4 NIC - (30544-8164) at 9% = 2014.12

and Class 2 - 148.20

Total 2160.32 - pretty close!

Dazed_and_confused

What about Class 2 and 4 National Insurance.

And Student Loan (if applicable).

Wouldn't it be easier for you to get help on here if you just posted the actual calculation in full

Goingroundincircles

I knew it was baby brain!! Thank you both.