Commentary

E1.252 Payment or repayment following self assessment

Personal and employment tax

E1.252 Payment or repayment following self assessment

E1.252 Payment or repayment following self assessment

Where a person has made a self assessment for a tax year (or HMRC has calculated the tax liability on their behalf)1, the amount due for payment is the difference between the amount of the income tax, capital gains tax, Class 2 and Class 4 national insurance contributions liability and the total of2:

  1.  

    (a)     any payments on account made by the person in respect of that tax year (see E1.251)

  2.  

    (b)     any income tax in respect of that tax year which has been deducted, or treated as deducted, at source (for example, this includes tax collected via PAYE, income tax deducted on interest paid to individuals by companies, the tax treated as paid on chargeable event gains and, prior to 2016/17 the tax deducted at source on

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