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A query was raised regarding whether extra pay from 2013, paid in 2014, should be declared in the 2013 or 2014 Form 190. The DGT ruled that attribution depends on when the payment became due and, as these were arrears from 2013, they correspond to that tax year.
Question raised: Amounts to be reported in Form 190, Annual Summary of Withholdings and Payments on Account of Personal Income Tax corresponding to the 2013 tax year.
In Form 190, the amounts actually paid during the tax year must be reported. The temporal imputation of employment income is carried out in the period in which it becomes due to the recipient. If the exigibility of the payment of arrears corresponds to the period in which the work was performed, the imputation must be carried out in said period. If they are received after the start of the self-assessment period, a supplementary self-assessment must be filed without penalties or interest.
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