Where have my payments on account gone?

If you log into your HMRC personal tax account, and if you are in Making Tax Digital, then the amounts you owe HMRC no longer appear in one place.

Instead:

• Tax due for years before you started in MTD appears in your personal tax account as usual (including the balancing payment for your last year in the old self assessment system)
• Tax for years once you're in MTD, including payments on account for those years, shows in the MTD section.

You need to pay the tax that is showing in both of these sections.

You may also get a letter from HMRC. We are seeing that some taxpayers are finding this confusing because it just refers to the old self assessment amount.

If a payment on account was calculated before you started in MTD, it will show as "Transferred to Digital" ... it is still due, but is no longer being monitored as part of the old HMRC collection system that generated the letter.

HMRC are aware of this, though are limited by data being in different systems.

In due course you will be able to see the amount due under MTD in "untied". However this is currently in development at HMRC (we don't yet get all the data we need), so for the time being you have to log in to HMRC.