Self assessment - employment tax calculation

[Silverpossum]

About to file my self assessment and it suggests my employment tax paid last year was £3 less than it should have been and has added this to my higher earner child benefit tax charge. I wondered if anyone else has come across this? I don't mind paying but seems a bit odd. Thanks in advance

I dont understand what you mean by its added it to your High Income child Benefit Charge surely its jut added it to the amount you need to pay? Your high income child benefit charge should only be calculated fro

Sorry

Should only be calculated based on whg proportion of child benefit you need to pay back. It shouldn't include anything else.

Accountant here. Assume you mean it’s added to the liability you have to pay. Small rounding differences in the tax calculated are quite common. If you weren’t completing a tax return, HMRC likely wouldn’t approach you for it. As you are, it needs paying.

Thanks both.

Hello, it asks for my employed income and tax already paid on that and is suggesting I paid slightly under which surprised me.

That makes sense Glo. I could approach payroll but assume not worth the faff if it's due to rounding differences as you've suggested so might just pay.

Glo, can I be cheeky and ask a follow-up Q please? In my 22/23 return page it includes non-coded income of £3. Is that likely to be because I've declared untaxed bank interest of £6 in my (unsubmitted) return for 21/22? I'm not self employed so can't think where else that £3 might have come from.