This section of the SA100 Return gives you five options to navigate through:

  1. Self-Assessment (this is where the system calculates tax automatically based on your entries)

  2. Underpaid tax and other Debts 

  3. Payments on Account   

  4. Blind person’s surplus account and Married Couple’s Surplus Account   

  5. Adjustments to Tax Due

Click here to watch how to manually enter Payment on Accounts (PoA)