Tax overpayments and underpayments
If your tax calculation letter (P800) says you owe tax
HM Revenue and Customs (HMRC) will collect the tax you owe over the next year. This will happen automatically if you:
- pay Income Tax through an employer or pension provider
- earn enough income over your Personal Allowance to cover the underpayment
- owe less than £3,000
HMRC will write to you about how you can pay if they cannot collect the money this way.