Paid off an underpayment but still getting a bill

Beenie

I had an underpayment of tax two years ago. This was shown on a tax calculation (they don't seem to call them assessments these days).

I paid it off in a lump sum and received a receipt via email from HMRC. 

I have now received another calculation which is asking for the same u/payt to be paid off by Dec this year. The new calculation only shows my PAYE tax deducted and doesn't give me credit for the direct payment. 

I rang HMRC and the person I spoke to appeared to be out of her depth and promised that a supervisor would call me back within 24 hrs.

This didn't happen and I'm stumped as to what to do now. Any ideas?

Dazed_and_C0nfused

I think this can happen but the adviser should have been able to confirm that the payment had been received and you didn't need to do (or pay) anything else.

Assuming it is for the same tax year I would be inclined to take a different approach.

Phone again, and simply ask if the payment of of X was received and how much is owed for that tax year.  As in what you need to actually pay to HMRC now, not what your calculation showed.

Was the calculation a P800 or PA302?

Beenie

It's a PA302 for the same year. 

I think this was re-worked because I claimed relief for earlier year's charitable donations, so the basic rate band was extended for those years (including the one with the u/payt). HMRC actually owe me a refund which is the galling bit.

Dazed_and_C0nfused

Did the Gift Aid not impact the tax due in the year you got the PA302 for though?

Beenie

Yes, it reduced the u/payt by a small sum (I wasn't posting actual figs here in order to keep things simple).

Dazed_and_C0nfused

Money you have paid isn't included in HMRC calculations.

You should get the amount overpaid back although probably as a separate amount to any other tax overpaid (where a PA302 isn't involved).

Beenie

That's interesting. I wasn't aware of that. But what do I do in the meantime seeing as I have received a demand for the u/payt to be settled by Dec 2021?

If I ignore it (expecting a refund) then won't I risk penalties/interest?

Dazed_and_C0nfused

Beenie said:

That's interesting. I wasn't aware of that. But what do I do in the meantime seeing as I have received a demand for the u/payt to be settled by Dec 2021?

If I ignore it (expecting a refund) then won't I risk penalties/interest?

I don't recollect anyone posting here about having to pay interest or penalties from a PA302 (it is sometimes mentioned for a Self Assessment SA302 though).

I don't think you need to worry about that but it may be prudent to check the progress of your refund (of some of the tax you personally paid).

Especially if the refund for the other tax years you are expecting comes through without the one for the PA302 tax year.