Can I include previous payments to HMRC on my self assessment return?

[juniperberries1]

I'm filling in my tax return on my rental property.

Last year's tax liability was nearly £2k which I paid to HMRC in Jan and July last year.

Am I allowed to include these"expenses" in my tax return this year?

It would make quite a difference to my calculation if included.

No but the payment last year will have included a payment to account for this year

No tax payments are not a tax deductible expense.

You're right, there was a payment on account for half of the whole sum - which I paid in July last year (in addition to paying the whole amount last January!).

Bit confused. Can you go into it in a little more detail please? So in essence I paid 150% of my tax liability last year. Can I not include any of that? I've googled it online but still not going into my tiny brain

Paying tax isn't a taxable expense. You can't include it as expenditure to lessen your taxable income.

Is this your first year doing a tax return? You pay on account for the next year of tax based on what you paid in the year in question, which means the first year tends to be a higher amount because you're paying all the tax for the current year plus your payments on account for next year. When you do the next year's tax return, it will be reduced as you will already have paid a large chunk of it through the payments on account, so you'll only have the outstanding remainder plus your payments on account for the following year.

The extra 50% (or 100% in some cases) tax that you paid in advance will be deducted automatically from your due amount this year. Though you will have to pay 50% of next year’s tax instead. Always working one ahead.

It’s not an expense of your business, just you personal liability.

You need to ask HMRC, the web chat facility may be useful.

To be honest my accountant does it,but the first tax payment as self employed is heavy as you pay tax due plus a further 1/2 tax as a payment to account.With your subsequent returns you have the benefit of the payment to account but you have to pay a payment to account for the next year So fairly neutral unles your income goes up(or down!) significantly

Can you get an accountant to help,i always think it is well worth it and I have some accountancy experience

Tax and NI is NOT an allowable expense.
It does not go anywhere near your taxable profit for your return.

HMRC should recognise that you've paid in advance and deduct that amount from what you owe. Whatever you do don't put it on your return

I like the idea, but don’t think we’ll get away with it.!

Great. I know a lot more than I did this morning. Thanks everyone.