HMRC have advised that there was a problem with Box 23.1 on the main SA Tax Return (SA100) filed online prior to 31 October 2007. This resulted in some customers receiving SA Statements stating the tax owed for 2006/07 would be collected through their 2008/2009 PAYE tax code.

If your client is content to pay the tax due in 2008/09 by means of the tax code restriction, no further action is required. If however your client wishes to pay the amount due in accordance with your original option then you should contact HMRC to update your client's record.

Further information is available at http://www.hmrc.gov.uk/workingtogether/box23-1.htm.