Self Assessment query !

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Helping my husband complete his self assessment and it's becoming a nightmare.

He is a self employed tradesman but is paid by the same person on a continual basis. This person has his tax code and helps by paying his tax directly to HMRC every time he is paid.

As far as we know all tax has been paid already.
But when I enter figures into the self assessment form it states he owes money. I've had a look and there is no option to say tax has already been paid on the income he has received.

Any ideas ??? 🙈

You should be able to see his tax account online separately to the self assessment. It should have money in it that will offset the tax bill that is calculated via self assessment.

www.gov.uk/personal-tax-account

If you do the self assessment it will show a calculation of tax due but then you should get a statement showing tax owed is already paid.

Is your husband a subcontractor who has tax deducted at source via CIS (Construction Industry Scheme)?

I'm out of the loop now but there should be somewhere on the self-employment pages to show CIS tax deducted at source.

This guide to CIS from the Low Incomes Tax Reform group might be useful. For the Short Self-employment pages it should be box 38.

If it’s cis tax deducted then he should get a certificate each time which shows the gross and tax deducted. Be careful in calculating his income as it’s the gross amount before tax you need to use not the a amount he actually received. You then include expenses as usual. Tax is calculated on his income less expenses and then there is a box to include cis tax paid at source which if taken off the tax he owes. Quite often with cis the tax paid at source during the year comes to more than the tax due for year so there is a repayment