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HMRC asked me to complete a tax self assessment for 2018/19 earned over £100k

Afternoon - looking for some advice.

I took voluntary redundancy last year finishing mid December 2018. My total income for the year was therefore higher than usual but given I worked for a financial institution on a PAYE basis all of the tax was sorted by my employer with me receiving the final payslip. Total annual pay was just over £165k upto December 2018.

I've contacted HMRC as I thought I'd ask whether I was due any kind of rebate. It seems, even though I was on PAYE, as I earned over £100k for that financial year they have asked be to complete a self assessment for the last tax year.

Whilst I am pretty comfortable I've paid enough tax, being on PAYE, is this over 100k rule something new as normally I'd be a short of £100k and so this is new for me. Also surprised HMRC haven't written to me before now??
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Comments

  • If your tax code included the full Personal Allowance, which it usually would if earning over £100k was unexpected, then there is likely to be some adjustment needed as you start to lose your Personal Allowance when your adjusted net income (Google it) exceeds £100,000.

    Self Assessment is usually required in this situation.
  • If your tax code included the full Personal Allowance, which it usually would if earning over £100k was unexpected, then there is likely to be some adjustment needed as you start to lose your Personal Allowance when your adjusted net income (Google it) exceeds £100,000.

    Self Assessment is usually required in this situation.

    Do you think I should be concerned about an underpayment or is what your saying more likely to mean I might have overpaid? I of my £165k income £30k of that was not taxed as it was the first £30k of the redundancy payment.
  • If your adjusted net income is at least £123,700 then you are going to lose all your Personal Allowance.

    But if you were paid to December and received no income between then and the end of the tax year you probably paid too much in that respect.

    But overall you could easily owe a few thousand.

    There may be tax owed on any other income you had such as savings interest or dividends but equally you be due tax relief on gift aid payments or personal pension contributions.
  • You need to remember PAYE and your tax code is just a provisional attempt to collect the correct amount of tax.

    In some cases there will be a final tally up required after the end of the tax year.

    If that didn't happen no one could ever get a refund of excess tax deducted during the year and HMRC couldn't collect any additional tax due.
  • If your taxable income for 2018/19 was 135k (ignoring the 30k tax free payment) then the tax due would be £46500. Comparing that with your P60 figure should give you a good idea of whether you are going to end up with an under or over payment.
  • If your adjusted net income is at least £123,700 then you are going to lose all your Personal Allowance.

    But if you were paid to December and received no income between then and the end of the tax year you probably paid too much in that respect.

    But overall you could easily owe a few thousand.

    There may be tax owed on any other income you had such as savings interest or dividends but equally you be due tax relief on gift aid payments or personal pension contributions.

    Okay thanks for the heads up, I've not worked since Dec 18 but did take up the contribution paid JSA which was about £298 a month for 6 months - seemed sensible to get something back. My only other major investment is my SIPP but haven't paid into that since 2017, so no savings interest or divi exposure.
  • If your taxable income for 2018/19 was 135k (ignoring the 30k tax free payment) then the tax due would be £46500. Comparing that with your P60 figure should give you a good idea of whether you are going to end up with an under or over payment.

    Yes I paid £46326 tax in 2018/2019 tax year. So looking like a slight underpayment maybe.
  • brewerdave
    brewerdave Posts: 8,933 Forumite
    Part of the Furniture 1,000 Posts Name Dropper
    Okay thanks for the heads up, I've not worked since Dec 18 but did take up the contribution paid JSA which was about £298 a month for 6 months - seemed sensible to get something back. My only other major investment is my SIPP but haven't paid into that since 2017, so no savings interest or divi exposure.


    My understanding is that voluntary redundancy disqualifies you from claiming JSA ??
  • brewerdave wrote: »
    My understanding is that voluntary redundancy disqualifies you from claiming JSA ??

    I was open and honest in my interview with them and they advised I was.
  • I think the £46,500 figure is for this tax year, not 2018:19.

    £47,100 is more likely for 2018:19.

    And that only applies if you are rest of the UK resident for tax purposes. If Scottish resident it will be more.
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