Readers’ forum: Reducing payment on account mid-way through the year

I have recently had a frustrating interaction with HMRC as they hadn’t processed my reduced payments on account for 2022-23 (as I am my own tax adviser I am unrepresented). Despite referring the HMRC officer to the legislation (TMA 1970 s 59A) and to HMRC’s own guidance in Self Assessment: the legal framework SALF303 the officer insisted it was not possible to reduce the payments on account unless the tax return for the year has been filed.

This means that anyone who is due to pay a second payment on account in July 2023 and wants to reduce the payment will be unable to unless they file their tax return before 31 July which is not always possible (and completely undermines the purpose of the legislation).

I submitted an SA303 claim to reduce the 2022-23 payments on account to nil online in June 2023. The...