Payment on accout for 19/20 mentioned in a 18/19 tax return

[JohnB]

I'm completing my Mum's 18/19 tax return using Self Assessment online, and compared with last year there is an extra line in the return "1st payment on account for 2019-20 due 31 January 2020 £600ish"

Surely there is no requirement to pay 19-20 tax until this time next year. Are HMRC just trying it on to get money in early?

[supremetwo]

I'm completing my Mum's 18/19 tax return using Self Assessment online, and compared with last year there is an extra line in the return "1st payment on account for 2019-20 due 31 January 2020 £600ish"

Surely there is no requirement to pay 19-20 tax until this time next year. Are HMRC just trying it on to get money in early?

Does this apply:-

https://www.gov.uk/understand-self-asse ... on-account
You have to make 2 payments on account every year unless:

your last Self Assessment tax bill was less than £1,000
you’ve already paid more than 80% of all the tax you owe, for example through your tax code or because your bank has already deducted interest on your savings (my note - or pensions)

[JohnB]

Another difference, I said no to the self employment question, and last year there was a X in the No box on the PDF form, this year the form says neither yes nor no.

HMRC being rubbish I assume

[supremetwo]

Another difference, I said no to the self employment question, and last year there was a X in the No box on the PDF form, this year the form says neither yes nor no.

HMRC being rubbish I assume

Just check 'View your calculation' in the online SA.

Is there any entry against self employment?

If there is, you need to check and amend the actual return.

[JohnB]

The entry should read No (X), actually the whole section is blank. As they auto-generated it from my saying No to the question in their UI, I don't plan to jump through hoops amending an electronic document.

[PinkDalek]

[Surely there is no requirement to pay 19-20 tax until this time next year. Are HMRC just trying it on to get money in early?

See supremetwo's reply above. Payments on account have been in existence for as long as I can remember. Presumably your Mother's taxable income or type of income has increased/changed in recent times or any charitable donations via Gift Aid have reduced or pension contributions are down.

The entry should read No (X), actually the whole section is blank. As they auto-generated it from my saying No to the question in their UI, I don't plan to jump through hoops amending an electronic document.

I've seen similar errors over the past few years. A recent 2018-19 pdf version (not mine) has blanks on page TR2 against both Yes/No entries for:

Self- employment
Partnership
Residence ...
Additional information
If you need more pages

2017-18 had all the correct boxes "X"d.

We don't let it worry us!