Tax liability paid by PAYE

[Poodle]

Hi

I have just completed the accounts for a client who got their books in after 31st December.

They have a couple of property lets and PAYE.

Their liability to tax has come out at just over £1k.

I know that they have mised the deadline to enable payment through their 2008 PAYE code and so they have to pay up by the end of January, plus 50% payment on account.

Or do do they?

Poodle

[peugeot]

If less than 80% of the tax due has been deducted at source then they will have an on account payment.