HM Revenue & Customs

Underpaid tax and other debts 02b - Estimated underpaid tax for 6 April 2020 to 5 April 2021 to be included in PAYE tax code for 6 April 2021 to 5 April 2022

Watch a short YouTube clip about Why does my Self Assessment tax return ask about estimated underpayments in my PAYE tax code?.

If your 6 April 2020 to 5 April 2021 tax code was reduced during the year because of a change in circumstances, you may not have paid enough tax.

Look at your 6 April 2020 to 5 April 2021 PAYE Coding Notice. If it includes the message 'our estimate of the underpayment for the earlier part of the year is £xxxxx' then this amount is 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.