PTX - Dont understand tax repyable can someone help on these questions please?

topcat

Hello,

I am fine on tax payable questions but i have no idea on tax repayable ones help would be appreciated

Here is an example:

John was born 1939 has gross salary of £14,955 (paye deducted at source £900) and building society interest received of £4000

What is John tax payable for 13/14?

The answer is repayable £900?



My workings (they are very rough)





so then i did

£4455 X 20% = £891
5000 X 10% = £500

Tax liability = £1391


Less tax deducted at source

£900 - PAYE
£500 div (10% X 5000)

£1400

Tax payable:
1391 -1400 = -£9

so bit confused how this works . Got another question to ill post it up as two examples would make sure i get it