Compliance guide · 6 min read

Understand your tax calculation and payment dates

Read the HMRC calculation, distinguish estimates from final figures, and understand payments on account and balancing payments.

Follow the sequence

Work through the steps in order and return to this guide whenever the next action is unclear.

Keep the records current

Capture and review information as it happens, rather than leaving the whole quarter until the end.

Review before you finish

Check the details and any supporting evidence before completing the task.

01

What this guide covers

SimpleTaxFlow can show both planning estimates and calculations returned by HMRC. Always check which one you are viewing before making a payment decision.

02

1. Choose the correct tax year

Open Filing and select the tax year you want to review. A current-year estimate and a finalised HMRC calculation can have different purposes and values.

Open Filing
03

2. Check the source and status

Look for whether the amount is an estimate from your records, a calculation requested from HMRC, or a finalised figure. If records changed after calculation, request or wait for an updated HMRC result before relying on it.

Review your tax position
04

3. Read the breakdown

Review total income, taxable income, Income Tax, Class 2 and Class 4 National Insurance where applicable, Personal Allowance, and any other lines returned. Compare unexpected amounts with the underlying income records.

Review reports
05

4. Note each payment date

Distinguish the balancing payment from first and second payments on account. Use the dates and values returned for planning, but pay through HMRC's official service and seek advice when the calculation does not match your circumstances.

Prepare for year end
06

Before you move on

  • The tax year and calculation source are clear
  • The calculation reflects the latest records and submissions
  • Tax and National Insurance lines were reviewed
  • Balancing payment and payments on account are not confused
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