We call on the HMRC to set out more details on self-assessment tax payment requests. We think HMRC should explain what it is that a self-employed person owes in detail.

In our view, when HMRC asks self-employed people to pay money, notices should clearly explain what the charge is for, not just include a overall SA BALANCING CHARGE. Detail should set out how it was calculated, which tax year it relates to, and any penalties or interest added.