A basic question really.
I've completed a Self Assessment tax return for a client but forgot to enter the 'Payments on Account' previously paid, so the Tax Return shows the full amount to pay.
However a couple of weeks after submission, HMRC have already recognised the PoA's previously paid in the Statement of Account section, and are expecting just the outstanding balance by 31.1.15. Which is good.
For future reference though, should I include the PoA's in the tax return itself before submission. And if so where are they entered? And should I amend this tax return to include them, even though HMRC have already recognised them?
Hope that makes sense. Many thanks,