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Why won't HMRC collect underpaid tax through my tax code?

Why won't HMRC collect underpaid tax through my...

I submitted my 2011 Tax Return on 31/12/11 showing underpaid tax of just over £1000. I ticked the box to adjust my tax code to collect this amount. I expected to get a suitable coding notice for 2012-13 but instead have received a demand for payment by 31/1/12. Is this correct or can I request they collect through my tax code in 2012-13? (PS: As a higher rate taxpayer with car benefits my tax code is likely to be something like 150T normally, before this underpayment). Thanks all.


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25th Jan 2012 10:43

I think they are right

If I remember correctly - without taking the trouble to look it up - tax returns had to be filed by 30th, not 31st,  December if you wanted the underpayment collected through PAYE.

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25th Jan 2012 10:51

Straight from the horse's mouth

The text below - Copied and pasted from HMRC's website - confirms Euan's view:


"There's an earlier deadline of 30 December if you want HMRC to collect any tax you owe through your tax code. You now can ask for this if you owe less than £3,000. Please show this clearly on your tax return. HMRC will try to collect the tax due through your code, but they can't always do so."


Here is the link -

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25th Jan 2012 11:47


Ooops! Not sure how I got 31 December in my head. Seems a bit odd that it isn't the end of the month though when all the other HMRC deadlines are the last day of the month! Oh well, what you haven't got you can't spend I suppose.....

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25th Jan 2012 12:24

I think...

I think it used to say that the return must be filed by 31 December, and for years you could file up to and including 31 Dec, until some bright spark at HMRC decided that "file by 31 Dec" meant they must have it before that date, so now they insist on 30/12 as the deadline.

I'lll bet that was not the intention when the rules were written, but that is what has happened.


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25th Jan 2012 17:11


Does that then mean tax returns have to be in on 30 January if they are due "by 31 January"??????

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