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Step-by-step Guide

My P60 from employment is showing a negative tax deducted figure – where do I enter this?

Article ID: 913
Last updated: 23 Aug, 2023

In certain circumstances, your P60 may show a negative tax deducted figure. HMRC's online filing portal will only allow you to input this within the Employment pages if you have another employment in the year to offset the tax amount again.

If you do have a second employment schedule, enter the employment as normal on the employment pages and enter the negative value in the tax deducted box. 

SimpleStep Mode: Your Work > Employment > Pay received and tax paid > Complete the box for "UK tax already deducted from your pay".
HMRC Forms Mode: Employment > Box 2

If you do not have a second employment schedule in the year, you cannot enter this within the employment pages otherwise you will receive the below online filing error:

HMRC do permit the tax value to be placed in another location in scenarios where the employment has ended. The location can be found below:

SimpleStep mode: Working out your tax > Tax adjustments > enter the figure as a positive value in the box labelled "Any tax for 2022-23 already refunded to you or set off, either by HMRC or Jobcentre Plus". 
HMRC Forms mode: SA100 Core Return > Page 6 > enter the figure as a positive value in box 1. 

We would recommend confirming with HMRC directly if it is suitable to place the entry in this box for your scenario specifically. They may suggest to still place the entry in the employment pages but to paper file due to the online filing restriction. To verify this, the contact details for HMRC are below:

Self-Assessment Helpline – General advice about Self-Assessment and completing a tax return Tel: 0300 200 3310 (+44 161 931 9070 international), though please be aware HMRC may have some helpline restrictions in place and please refer to their website for more information.

Article ID: 913
Last updated: 23 Aug, 2023
Revision: 11
Views: 3332
This article was:  

Also listed in
folder Tax Return Production -> SA100 Individual Return