Without any input from me, HMRC issued three 2018/19 PA302 (Simple Assessments) for a client between April 2019 and September 2019.
HMRC got the bank interest wrong all three times. But tax was correct at £200 each time.
I have prepared the 2018/19 SA100 with the correct (and much more bank interest). But tax payable will still be £200 due to the generous £5,000 starting rate band.
The PA302 and SA100 will end up with demands for £200 payable 31 January 2020 using different Charge reference/UTR numbers.
If client pays the £200 through the SA system, will that kill off the PA302 £200 charge, or will HMRC pursue the £200 down both avenues. (I can just see what will happen here).