Underpayments, overpayments and adjustments section (SA100)

This section is used to enter any tax adjustments or PAYE coding adjustments required.

Refer to the HMRC Tax return for Self Assessment guidance if needed (opens in a new tab).

  1. Go to Clients > Client List and find the required client.
  2. On the Self assessment returns widget on the client dashboard, select the required return. The Status tab is shown by default.
  3. Select the Data input tab, then select Add new section.

    Any previously added sections are crossed through. Once added, the section can be edited by selecting its name.

  1. On Choose a section to add, select the Miscellanous tab.

  2. Under Miscellaneous, select Community investment tax relief.

    If the section is crossed through, it has already been added to the tax return. To adjust it the existing values, close the window and select the section on the Data Input tab.

  1. Complete the sections as follows, then select Save changes.

Underpayments, overpayments and adjustments

  • Tax refunded or set off by HMRC or Jobcentre plus - enter any tax refunded or set off.
  • Does the return contain provisional figures? - select if the return contains any provisional or estimated figures.
  • Increase in tax due because of adjustments to earlier year - enter any increase in tax due because of adjustments to earlier years, such as for averaging.
  • Decrease in tax due because of adjustments to earlier year - enter any decrease in tax due because of adjustments to earlier years, such as for losses carried back or averaging.
  • Any later year repayment being claimed now - enter any repayment being claimed in this return.

PAYE coding

You can set the default options for the collection of tax in tax settings.

  • Do not collect tax owed through PAYE - untick this box to request that HMRC collect underpaid tax in next year’s PAYE coding. HMRC will ignore this box if the Return is filed after 30th December, or if the underpayment exceeds the limits that can be collected under PAYE.

  • Do not collect non-PAYE income through PAYE - tick this box to code out underpaid PAYE payments.

  • Underpaid tax for earlier years included in tax code for this year - enter the underpaid tax for earlier years that has been included in the tax code for this year and collected via PAYE.

  • Underpaid tax for this year included in tax code for next year - enter the underpaid tax that has been included in the code for next year.

  • Outstanding debt included in tax code for year - enter any outstanding debt that has been coded out for this year.