The interest on the SA302 summary will be different from the interest on the return because the SA302 shows the gross amount received (before tax has been deducted) and the return shows the net amount (after tax has been deducted).
The amount on the SA302 summary is calculated by taking the net amount, dividing by 80 and multiplying by 100. This is then rounded down in your favour.
For example: £10 / 80 x 100 = £12.50, rounded to £12.
The tax deducted is calculated by taking the net amount, dividing by 80 and multiplying by 20.
For example: £10 / 80 x 20 = £2.50.
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