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HMRC SA Statements
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flagstone
Posts: 22 Forumite


in Cutting tax
Hi
Is it at all normal for HMRC not to issue SA statements for my account since June 2018? (on on-line or hard copy).
The June 2018 showed an amount to pay which I did in full.
I then fill out next SA return in Jan 2019 (for 17/18) and paid the required amounts in Jan 2019 and July 2019. So as far as I could see I owed nothing. Also the SA Tax Year pages for both Apr19 & Apr 18 show a Total (balance?)as £0.00
Today my SA 'Account' page says they owe me £2K+ but there is nothing to show how this comes about.
My just completed SA for 18/19 says I now owe HMRC £1k+ by 31st Jan.
So advice and help please, do I pay the owed amount and then reclaim the £2K in full or deduct owed amount and claim the balance back or 'try' talking to them soonest?
Many thanks
Is it at all normal for HMRC not to issue SA statements for my account since June 2018? (on on-line or hard copy).
The June 2018 showed an amount to pay which I did in full.
I then fill out next SA return in Jan 2019 (for 17/18) and paid the required amounts in Jan 2019 and July 2019. So as far as I could see I owed nothing. Also the SA Tax Year pages for both Apr19 & Apr 18 show a Total (balance?)as £0.00
Today my SA 'Account' page says they owe me £2K+ but there is nothing to show how this comes about.
My just completed SA for 18/19 says I now owe HMRC £1k+ by 31st Jan.
So advice and help please, do I pay the owed amount and then reclaim the £2K in full or deduct owed amount and claim the balance back or 'try' talking to them soonest?
Many thanks
0
Comments
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Is it at all normal for HMRC not to issue SA statements for my account since June 2018? (on on-line or hard copy).
Yes. They don't issue them for fun, just if there is a particular reason to. Which seems a bit more limited than it was many years ago.
Having read the rest of your thread though I think you have two basic issues,
1). You need to more clearly differentiate between your Self Assessment tax calculation and your Self Assessment statement of account.
The tax calculation shows your Self Assessment liability for a particular tax year and does not take into account any payments you may have made.
The statement on account shows what tax is payable by you on a rolling basis and covers all relevant tax years. Essentially it is just the bottom line of the tax calculation which feeds through to the statement of account although the total due may be split between payments on account the the "balancing payment".
2). An error by HMRC meant not everyone was charged payments on account for 2018:19. As a result I suspect you have paid money HMRC didn't want but will be on your account ready for whatever Balancing Payment is owed in January 2020. This may be larger than you expect as you have not had any POA for 2018:19.
It would be helpful if you could confirm what the bottom line of your 2017:18 and 2018:19 Self Assessment calculations shows i.e. the totals due for each year ignoring POA.
And then provide details of your last two or three statements of account, at least going back to the one where the POA and Balancing Payment for 2017:18 are shown.0 -
Thank you for response and clarity - now get my spread sheet head in gear!!
So for 16-17 Calculation was £2.1k owing.
then 17-18 £1.9k owing and now 18-19 £1.0K owing.
POA has always been half the owed tax and paid in Jan and then again in July. So in January I've paid the owed tax minus POA from previous July plus half the owed on account but ....
Ah some light dawns - I have only ever deducted the previous July's POA when paying in January and not also the previous January POA
So the refund must be the accumulated 'unclaimed' POA's from each of the previous January's payments??
If this sounds right to you Many thanks for making me 'understand' (ish) what I've done.
Shame in HMRC online details I can't see anywhere a Balance like a simple Credit card bill- 'spend' - tax owed - and payment leaving a debit or credit, but suppose its too general purpose to my specific situation.
Thank you for focusing me - that is if I'm right?0 -
Without going back to the year dot it is tricky to know how accurate this is but you should see something like this on your Self Assessment statement(s).
31:01:2018 - 2016:17 Balancing Payment = £2.1k
NB. There may have been POA for 2016:17 which would reduce the amount of the Balancing Payment but the total of POA and Balancing Payment would be the £2.1k
31:01:2018 - 2017:18 1st Payment on Account = £950
31:07:2018 - 2017:18 2nd Payment on Account = £950
31:01:2019 - 2017:18 Balancing Payment = £0
31:01:2020 - 2018:19 Balancing Payment = £1,000
If the £1,000 includes Class 2 National Insurance then chances are there will no POA due for 2019:20 and anything that is due for 2019:20 will be payable on 31:01:2021. Potentially alongside a first POA for 2020:21.0
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