Hello and welcome to the site. Thank you for your question.Your self assessment SA302 Summary Tax calculation would show tax payable for tax year 2011/12 (year ended 5 April 2012) and this amount is also treated as estimated tax for the following year. Your statement of account would be adjusted to reflect correct tax oustanding once the self assessment tax return for 2012/13 is filed and payments made.If you stopped trading in 2012 then your tax return for either 2011/12 or 2012/13 would be your last return to cover that self employment.You can claim to reduce payments on account for 2013/14 to nil, on the grounds you have ceased to trade, by completing SA303. You can download this form here
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