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Miscalculated payment on account

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    Miscalculated payment on account

    Quick post on here while I wait for my accountant to get back to me.

    I've just paid my tax bill for 2014/15, which had some higher rate tax on a large dividend we took early last year. My total income will be significantly lower for 2015/16 - there is still some higher rate tax to pay but its less than half of the 14/15 amount.

    Having calculated my actual tax for 15/16 I submitted a claim to reduce my payments on account to half of this amount and paid the first payment on account (as well as the 14/15 tax). Now I've realised I forgot to account for the child benefit higher tax charge, which will be £844, meaning my payment on account is £422 short.

    Obviously I still have time to make another payment of £422, but do I need to submit another SA303 claim to reduce payments on account with the amended figure or will just making the payment be enough to ensure I don't get charged interest?

    #2
    I would suggest that you do update HMRC with the new payment on account figure. As otherwise, they won't know what to do with the payment and you might not ever see that money again...

    However if you have a personal HMRC government gateway, you will be able to amend them online.

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      #3
      Thanks, accountant said not to worry about it too much as he's never seen HMRC kick up much of a fuss about this and I'd be looking at approx. £6 in interest but I'd like to just sort it now. I asked HMRC on Twitter and they said to just submit again but it seems I need to wait 48 hours while my previous submission is processed before I can submit it again.

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