I am just completing a client's 2014 tax return. PAYE income, no other income. I checked his PAYE coding notice on line and saw that an amount of £1300 had been adjusted in his tax code for collection. After looking at his statements it seems this amount is payments on account for 2012. I have never heard of this before and it doesn't make sense. I didn't do his 2012 return so have requested a copy from HMRC as well as their calculations. Has anyone else come across this?
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No but
Bear in mind, payments on account become a balancing payment if they remain unpaid 31st January following the end of the tax year.
Either that or are you sure they aren't late filing penalties? I've seen them being coded out now.