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How do I calculate payments on account when there is Marriage Allowance?

Article ID: 2628
Last updated: 09 Mar, 2023

HMRC are changing the calculation of payments on account when there is a Marriage Allowance transfer. Currently their SA110 notes suggest that payments on account should be calculated on the tax due amount, before applying the Marriage Allowance.

The correct process is explained in the below example:

SA302 Summary:

Payments on Account Calculation:

50% x (1048.44 less Class 2, if any)

Article ID: 2628
Last updated: 09 Mar, 2023
Revision: 9
Views: 993
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Also listed in
folder Tax Return Production -> SA100 Individual Return

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