Key takeaway
Compare year-to-date remuneration, PCB already deducted and eligible relief information before treating a monthly estimate as the final tax amount.
Separate monthly and annual views
A monthly payroll estimate uses information available to the employer. An annual estimate combines the full year's taxable income and relevant reliefs.
Include irregular remuneration
Bonuses, commissions and previous employment can change year-to-date figures and create a difference from a simple monthly projection.
Reconcile with records
Use payslips, EA information and official forms to compare PCB deducted with the annual calculation. Confirm important filings with HASiL guidance.
