For the 2019/20 tax year, if your pension contributions entered on your tax return have exceeded the annual allowance (currently £40,000), you may have incurred a pension tax charge and this will appear on the SA302 Summary (Subject to entries within SimpleStep Mode > Tax Reliefs and Allowances > Annual Pension Allowance).

In certain circumstances, the tax owing may be paid by the pension provider and this can be entered as follows:

SimpleStep Mode:

1. Go to Tax Reliefs and Allowances
2. Then go to Annual Pension Allowance
3.  Enter in amount in Annual Allowance tax paid or payable by your pension scheme

HMRC Forms Mode:

1. Go to Additional Information
2. Then go to Page 4
3. Enter in amount in Box 11

You will notice that you are able to enter in pounds and pence in this box and yet the amount is rounded down. Due to the tax charge itself being calculated in pounds and pence, this results in an amount in pence being displayed as being owed on the SA302.

HMRC have recognised this as a Special Case (32) for online filing and are advising that the payment for the tax charge in box 11 is rounded up.

For example, if the tax charge is £3,105.40, enter the payment as £3,106