Understanding your IR3 assessment
Once we receive your completed IR3 return we'll send you a return acknowledgement notice within 10 weeks. This will confirm that your self-assessment was correct and will show your refund amount or the amount of tax you need to pay.
If we've amended the details in your IR3 return, we'll send you a notice of assessment. This will show any refund or tax to pay.
If you've made an error on your IR3
If you realise after you've sent your IR3 to us, that you've made an error on your return, see "Find out more" below for information about how to correct it.
If you disagree with your assessment or adjustment
If you disagree with an assessment or adjustment, you can use our disputes resolution process to change the assessment. See "Find out more" below.
Common error - PAYE deductions
A common error to make is to put the "total PAYE deductions" in the "total tax deductions" box. PAYE deductions include both income tax and ACCs earners' levy, and when we calculate whether you've paid the correct amount of tax, we only use the total tax deductions (which excludes earners' levy).
You can check if this is why you have a different answer from us by comparing the "total gross income" and "total tax deductions" on your copy of your IR3 with the same details on your assessment. If the information is different, this is why you received a different answer from us. In the future, please follow the same format as your summary of earnings.
If the information is the same, contact us and we'll help to explain why you have a different answer from us.
Find out more
Next steps
Date published: 29 Jul 2008
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