Not paid enough tax 01 - If you owe tax for 6 April 2020 to 5 April 2021 and have a PAYE tax code

If you owe less than £3,000 tax for the 2020 to 2021 tax year and you want us to try and collect the tax through your 2022 to 2023 tax code, you must file and submit your online Tax Return by 30 December 2021.

Check point - Choose 'Yes' if you're filing and submitting:

• before 30 December
• the tax due is less than £3,000
• your income levels for 2022 to 2023 tax year need to be sufficient to collect the tax due
• you want HMRC to try and collect the tax due through your 2022 to 2023 tax code

Important:

HMRC cannot guarantee we can collect the tax due through your tax code as this is dependent on your income levels for 2022 to 2023.

If you start to complete your online return before 30 December but do not submit until after 30 December, then we will not be able to collect any tax owing under £3000 in your next tax code as you will have missed the deadline.

You'll also have to pay any tax outstanding by 31 January 2022.

Submit after deadline

If you submit your online return after the 30 December deadline, we will not be able to collect the tax you owe for 2021 to 2022 through your 2021 to 2022 tax code and you'll have to pay any tax outstanding by 31 January 2022.

If you do not want any tax owing for 2021 to 2022 tax year to be collected through your tax code for 2022 to 2023 choose 'No' and make your payment by 31 January 2022.

We cannot collect any class 2 NICs for this tax year through your tax code as the delay may impact your claim to certain benefits. More information is available in the 'National Insurance' guidance.