Incorrect/Premature HMRC refund - where to show on tax return?

Incorrect/Premature HMRC refund - where to show...

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I have a client who became self employed part-way through the year. As a result HMRC sent him an income tax refund based on his PAYE records, but due to his other income he will have an income tax liability via self assessment, over and above this refund, which he has already cashed. How would you reflect this refund on the tax return? Reduce the tax deducted at source on the employment page so that it no longer matches the P45, or leave it off the return completely and allow HMRC to calculate the tax due? (The reason it matters is that the former route will trigger payments on account to begin, and we don't have a valid reason to claim to reduce them. The latter may not?).

Many thanks. 

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By stratty
30th Oct 2015 14:32

It goes

Box 1 on Page TR6

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By gregsoley
30th Oct 2015 14:34

box 1 page tr6

I believe that the amount refunded should be entered in box 1 on page TR6 of the self assessment tax return.

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