When I prepared a tax return for a high earner last year ( income over £150K) , the client had made a large contribution to his pension scheme to use up allowances he had unusued for previous years. HMRC assumed the client would make the same contribution in 2019-20 and amended his tax code . my client had to contact HMRC to inform HMRC that the contribution would not be the same and so to correct his tax code so that he paid more tax via the payroll so as to avoid having to pay a large amount of tax when his Tax return would be submitted for 2019-20.
My client was told by HMRC that something could be entered on his tax return so that the same thing would not happen again. I cant work out what to do on my clientt's tax return to do this. Never come accross this issue in the past.
If anyone can let me know what to do , I would be grateful.