HM Revenue & Customs

Underpaid tax and other debts 01a - Underpaid tax for earlier years included in your tax code for 6 April 2020 to 5 April 2021

Watch a short YouTube video on underpaid Tax and PAYE.

If you pay tax under PAYE, your 6 April 2020 to 5 April 2021 tax code may have been adjusted to collect tax you owe for earlier years. Look at your 6 April 2020 to 5 April 2021 PAYE Coding Notice. If it includes an 'amount of underpaid tax for earlier years' then this amount is also automatically shown on your return.

If this section does not apply to you and there is a zero present, select the 'Yes' to question. 'Only select 'No' if the amount shown above is not correct' to proceed.