SA302
It would be better where the SA302 shows a tax refund for that figure to be in brackets to distinguish it from tax underpaid and to match the format of the figure for total tax due at the end of the document
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Chris Thompson
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Chris Thompson commented
It would be better on the SA302 where a tax refund is shown for that figure to be in brackets to distinguish it from tax underpaid and to match the figure for total tax due at the end of the document