P55 Refund - How To Complete PTR

wary

I’m completing my PTR for 2020/21 and am unsure whether to include the refund that I received via a P55. 

It is showing as a Miscellaneous Credit on my online account in the Payments/credits received section (where PTR payments & refunds are listed).  However, the PAYE for the SIPP drawdown withdrawal against which the P55 was filed shows the full pre-amended amount (does not reflect the refund). 

There is an “Income tax refunded” section on the PTR with guidance notes:

What refunds to include

Include the following in the refunded box. If you have received a tax refund (rebate) because you:

• stopped working and made an in-year repayment claim from tax paid on your
• employment
• self employment in the construction industry scheme (CIS)
• claimed the tax you paid on trivial pension income
• sent an in-year tax return to claim a refund on tax paid
• received a repayment from the job center after the 6 April

I’ve not submitted my PTR yet but the calculation says that the Total Tax Repayable due to me is the same as the amount reclaimed on my P55 (plus 20p). 

Do I need to include the amount refunded by the P55 in the refunds box?  I thought HMRC will take into account any payments it has already made when issuing the actual refund … but maybe it won’t.  Regardless, I’m surprised that the PTR auto-completion doesn’t recognise that this refund has been issued.

The refunds guidance notes above make reference to “claimed the tax you paid on trivial pension income” but I don’t know what that is, and whether it applies to SIPP drawdown withdrawals.

Thanks

Dazed_and_C0nfused

You need to include the refund.