cashed in pension tax refunded but SA wants it repaid

i cashed in my personal pension last autumn and this was taxed at 40% not 20% at the time. i applied and received a refund for the taxed that was over charged at the time at couple of months later. I'm informed on filling out my SA I have to include the tax amount that was refunded (the amount that was the difference between the basic tax 20% and the higher 40% rate) in the tax already repaid box on the SA form. But this simply ends up with the assessment calculating that i have to repay the whole amount that was refunded which is obviously wrong. how to do sort this out?

Hi Geoff Oborne,
The refund will have been based on the information you gave on the claim form and if incorrect, the wrong refund will have been issued. you still need to declare the income and the refund received in the tax return.
Thank you.

Not HMRC, if you are a 40% payer then the tax on the pension would have been correct at 40%, and therefore the refund of the 20% difference is due back to HMRC. If you are not a 40% payer then there is something wrong with the entries in the pensions section of the form as the form thinks you are liable at 40%.