Client has 2020/21 income of £19k from employment with £1,500 tax deducted plus £7k from self employment. Total tax bill £2,700 plus class 2 for part of the year.
I duly worked out payments on account (as did Taxfiler) but HMRC disagree and say they are not due. To be fair they also fined this client for late filing of a fictitious paper return even though it was filed on time via Taxfiler so I suspect the POA error to be theirs too.
£1,500 is not 80% of £2,700 so what am I missing?