HM Revenue & Customs

Credit for tax already paid

If tax has already been paid that can be offset against the tax due, enter the amount paid here. Do not include amounts paid against the assessment.

For example

If the assessment is for an Accounting for Tax charge, tax may have been paid in relation to a return for this period.

If the assessment is for a scheme sanction charge, a deduction maybe due for tax paid by a member in relation to the corresponding unauthorised payment.