The SA100 tax return includes several fields for recording tax that has already been paid or deducted during the year. Completing these correctly ensures the tax calculation produces the correct amount of tax due or repayable. This article covers payments on account already made, income tax deducted at source, and pension annual allowance charges.

If the client made payments on account during the year — either voluntarily or at HMRC's request — these must be entered to reduce the balancing payment shown on the return:

1. Open the Individual Tax Return in BrightTax and switch to Edit mode.
2. Navigate to the SA110 Tax Calculation tab or the Payments section of the SA100.
3. Locate the field for payments on account already paid — this captures the total of the two payments on account made during the year (January and July).
4. Enter the total amount paid. Do not include any balancing payment made in January for the prior year — only the two payments on account for the current year.
5. Run Check and Calculate to confirm the revised balancing payment or repayment figure.

Tax deducted at source — for example PAYE, tax deducted on bank interest, or Construction Industry Scheme (CIS) deductions — must be entered so it is credited against the tax liability:

PAYE Income Tax

1. On the SA100, navigate to the employment income section.
2. If employment income is entered via the SA102 Employment supplementary schedule, the PAYE tax deducted is entered on the SA102 in the field for UK tax taken off pay.
3. BrightTax carries this figure forward to the tax calculation automatically.

Tax Deducted on Savings Income

1. Navigate to the savings income section of the SA100.
2. Enter any tax deducted by the bank or building society in the tax deducted field alongside the interest income.

CIS Deductions

1. If the client has CIS deductions, these are entered on the SA103 Self-Employment (Full) schedule.
2. Locate the CIS deductions field — typically in the deductions section at the bottom of SA103F.
3. Enter the total CIS deductions suffered during the year as shown on the client's CIS statements from contractors.

If a pension annual allowance charge is due — because the client's total pension input exceeds the annual allowance for the year — it is entered on the SA100:

1. Open the SA100 and navigate to the Pension savings tax charges section.
2. Enter the pension annual allowance charge in the relevant box — this is the amount of charge due on excess pension savings above the annual allowance.
3. If the charge is being met by the pension scheme (scheme pays election), enter the amount being paid by the scheme in the scheme pays field.
4. The net charge (total charge minus scheme pays) will be included in the tax calculation automatically.

For employer pension contributions — where an employer has contributed to a client's pension and you need to check whether this triggers an annual allowance issue:

• Total pension input for annual allowance purposes includes employee contributions, employer contributions, and any defined benefit accrual.
• Employer contributions entered on the SA102 (employment income schedule) as part of the employment details are for information purposes and do not directly affect the SA tax calculation — the annual allowance charge is calculated separately and entered as described above.

Q: The balancing payment on the return looks too high — what should I check first?

A: Check that payments on account already made have been entered. This is the most common reason for an unexpectedly high balancing payment. Also check that PAYE tax deducted (SA102) and any CIS deductions (SA103F) have been entered correctly.

Q: My client has overpaid through payments on account — will BrightTax show a repayment?

A: Yes. If the total tax already paid (payments on account plus tax deducted at source) exceeds the tax liability, BrightTax will show a repayment figure on the SA110 calculation.

Q: Where do I enter a claim to reduce payments on account for next year?

A: Reducing payments on account is covered in our separate article — Reducing Payments on Account in BrightTax (ITR09).