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What is due date for PAYE coded out but payable?

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Client has SA tax coded out. 2016/17 SA tax coded out in 2018/19 PAYE code. Subsequently, client leaves job and has no PAYE income in 2018/19. What happens to the tax that was coded out? When does it become due? I'm hoping the answer isn't that it reverts to 31.1.2018!

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By Wanderer
29th Nov 2018 07:41

Red Leader wrote:

When does it become due? I'm hoping the answer isn't that it reverts to 31.1.2018!

Generally it's 30 days after someone in HMRC realises that they can no longer collect it via PAYE.
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By SteLacca
29th Nov 2018 08:13

When HMRC get around to calling it a stranded underpayment, they'll start asking for it.

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By JCresswellTax
29th Nov 2018 09:23

In my experience they don't get wise to it and comes out in the wash in the 18/19 Tax Return.

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