HMRC Tax Bill

molerat

And as she has no income in this current tax year what does the code of 892N (on a non cumulative basis) relate to?

My SIL has a code allocated to a job she left in 2021 and she has no other PAYE income source. You do have to dig a bit to find that out though.

tigerspill

https://forums.moneysavingexpert.com/discussion/comment/81885037#Comment_81885037

She has applied to take her DB pension from mid April 2026 so will be a basic rate tax payer next FY.

The tax code PAYE has deductions for

- Marriage allowance transfer from previous years- £962 (on which I think the tax owed of £192.40 os based)

- Marriage allowance transfer for the current year - £1,260 - as expected and will cease in 2026/27 (already cancelled)

- Estimated tax you owe this year - £1,360 - I don't believe this is correct at all but will all be resolved when she does her SA. I am not sure how this estimate was calculated or why.

I don't believe she should pay any tax this year as her savings etc income are below the limits. She did withdraw £9,426 from an HL SIPP (Gross). HL witheld tax of £1,111 so her net payment received was £8,315. I believe she will claim this back when she does her SA after April.

Dazed_and_C0nfused

https://forums.moneysavingexpert.com/discussion/comment/81885739#Comment_81885739

You've lost me know. Earlier in this thread you said this,l but she now seemingly already paid over £1k in tax from which the amount owed can be recouped.

she has no income in this tax year from which to collect this £192.

sheramber

https://forums.moneysavingexpert.com/discussion/comment/81885739#Comment_81885739

why will she be submitting a self assessment return?

tigerspill

https://forums.moneysavingexpert.com/discussion/comment/81885839#Comment_81885839

Apologies for the mis-information (I know that isnt helpful). My head is spinning trying to work out what has happened here. I am actually now more confused than I was when posting the original question. The HMRC site doesn't seem that helpful in providing the detail of how this stuff is all calculated (or at least, I can't seem to find it).

tigerspill

We have always completed SA tax forms as we find it much easier to have everything tied up and correct each year.

Dazed_and_C0nfused

https://forums.moneysavingexpert.com/discussion/comment/81885851#Comment_81885851

If you/she always complete Self Assessment returns I'm not sure what your concern is really.

There will be a box on the return to enter the tax owed (relevant as it was included in the 2025/26 tax code).

tigerspill

https://forums.moneysavingexpert.com/discussion/comment/81885875#Comment_81885875

Thanks. I am coming to this conclusion as well.

It seems her tax code was reduced twice in December 2025 and I am not sure why so we need to get into that now.