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Where a person has made a self assessment for a tax year (or HMRC has calculated the tax liability on their behalf)¹, the amount due for payment is the difference between the amount of the income tax, capital gains tax, Class 2 and Class 4 national insurance contributions (NIC) liability and the total of²:

1. Ìý

   (a)ÌýÌýÌýÌý any payments on account made by the person in respect of that tax year (see E1.251)

2. Ìý

   (b)ÌýÌýÌýÌý any income tax in respect of that tax year which has been deducted, or treated as deducted, at source (for example, this includes tax collected via PAYE, income tax deducted on interest paid to individuals by companies, the tax treated as paid on chargeable event gains and, prior to 2016/17 the tax deducted at source on bank interest and the tax credit on dividends, see E1.101B), and

3. Ìý

   (c)ÌýÌýÌýÌý any capital gains tax payment on account made by the person in relation to a disposal of UK land in that tax year. Where the person