»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýappre is no pre-printed Tax Calculation (SA302) form available for you to issue in a case where you must issue a Tax Calculation manually.

Where you have to manually calculate a taxpayer’s liability a Tax Calculator is available on the SEES menu in Excel.

Where you have to issue a Tax Calculation manually you should attach your calculation to a letter to the taxpayer.

Your letter should be written on the following lines

All cases

No revisions necessary:

• Thank you for your [amendment to your] Tax Return which has now been processed without any revision. I enclose my tax calculation based on your [amended] figures

Revisions necessary:

• Thank you for [the amendment to] your Tax Return. I enclose my tax calculation which includes the revisions listed [over page]. »Ê¹ÚÌåÓýappse are reflected in the attached calculation

Cases with liability

Balancing charge debit and payments on account due:

• My tax calculation shows total tax due of £[XXXX.XX] for [Year]. This is due as follows

£[POA 1] due by 31 January [Year]

£[POA 2] due by 31 July [Year]

£[Balancing charge debit] due by 31 January [Year]

Balancing charge debit only:

• Based upon my tax calculation your payment due for [Year] is £[Balancing charge debit] due by 31 January [Year]

Payments on account only:

• Based upon my calculation your payments due for [Year] are

£[POA 1] due by 31 January [Year]

£[POA 2] due by 31 July [Year]

Balancing charge credit only: 

• »Ê¹ÚÌåÓýapp overpayment of £[Balancing charge credit] based on your tax return will be repaid, if you have claimed a repayment, after I have settled any other HMRC debts you may have

PAYE case where underpayment is less than £3000.00 and amount to be coded 

• I will notify you as soon as possible whether any tax you owe can be collected through your tax code

Where following years payments on account are due 

• Based upon my tax calculations your payments on account for [Year] are

£[XXXX.XX] on 31 January [Year]

£[XXXX.XX] on 31 July [Year]

Where following years payments on account are not due 

• I also calculate that you do not need to make any payments on account for [Year]

Where a claim to reduce payments on account has been made 

• Your claim to reduce payments on account will be dealt with as soon as possible

In all cases

• This is not a demand for payment. You should receive a statement nearer the due date for payment telling you how much to pay

Note: If the due date has already passed you should inform the taxpayer that any outstanding amounts are now due and payable

I will write to you again if I have any questions about your return

Let me know if there is anything you do not agree with or do not understand

My telephone number is shown [at the top of the page]

Where revisions have been made 

• »Ê¹ÚÌåÓýapp following revisions have been taken into account in the Tax Calculation. »Ê¹ÚÌåÓýapp box numbers refer to the Tax Return sent in by you

Box [Box number] has been revised to £[XXXX] because [repair reason]

Where you want to include a Customer Service Message 

• Please note [your own Customer Service Message]

Where there are provisional figures on the return 

• I note that your return contains provisional or estimated figures. Please let me have accurate figures as soon as you can.

»Ê¹ÚÌåÓýapp liability calculation 

Use the tax calculator facility for the relevant year, available from SEES Full Tax calculators to create the calculation.