Understanding your tax assessment

​​Your tax and long-term care calculation

You will have filed a tax return for the previous calendar year where you confirmed all your income and any deductions or allowances. 

We then send your calculation showing how much tax and long-term care you have been charged, based on your tax return.

Understanding your tax calculation 

The front page is a summary of your tax and long-term care. The second page shows you how the tax and long-term care has been worked out.

The calculation includes your allowances and deductions and the two different tax and long-term care calculations, standard rate and marginal rate. You will always pay the lower tax calculation.

You should check the information on the calculation to make sure the income and allowances are correct.

There is a mistake in the figures

If there is a mistake, you can tell us by using the personal tax enquiry form.

Make a personal tax enquiry

Your income is mainly from employment

You should have paid what's due when you receive your assessment. If you do have anything left to pay, it will show how much you owe.

Any tax you owe will usually be included as part of your ITIS rate for this year.

Your income is mainly from employment, but you also have other sources of income (for example pensions or investments)

You'll have paid some of your tax through your ITIS payments, but these payments will not cover all your tax.

You will need to pay any balance before the 30 November payment deadline.

Paying tax if you're employed

Your income is mainly from pensions, self-employment or other non-salary sources

You will have made your first payment on account by 30 November the previous year.

Depending on the date, you may need to make your second payment on account which is due by 31 May.

Any remaining balance must be paid by 30 November.

You will also receive a payment on account notice for your next two payments on account for the current year's tax.

Paying tax if you work for yourself or you've retired

Long-term care

If you pay tax then you will also pay long-term care. This is a social security fund that helps people who need help with basic activities for the rest of their life.

About the long-term care scheme

Making a payment 

If there is any outstanding tax for the year, you'll need to make a payment when you receive your notice of assessment if:

• you don't pay tax by salary deductions
• only a small amount of your total income is a salary
  
• your salary deductions were not enough to fully pay the full amount of tax due and the amount hasn't been included as part of your ITIS rate.
  

Any balance should be paid by 30 November.

What happens if you pay your tax bill late

Checks to make when you receive your tax calculation

Check your calculation it to make sure:

• the income is correct
  
• your deductions are correct
  
• you've received the correct allowances
  

If there is a mistake you should tell us straight away.

If you don't agree with the notice of assessment

If you've filed the return you can appeal in writing within 40 days of the date on the notice giving:

• the reason for your appeal
• the amount which you believe you should have been charged
• details of any extra information you can give us to support your appeal
  

How to appeal your tax assessment

Default assessment

If you've received a default assessment because you didn't file a return, you have 12 months to file the return to replace the default assessment.

You can't appeal against a default assessment.