Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Self Assessment Claims Manual

From
HM Revenue & Customs
Updated
, see all updates

Claims involving two or more years: what is the effect on the self-assessments?

The claim does not affect the self-assessment for the earlier year as it relates to the later year. Nor will it affect the self-assessment of the later year.

That is because relief is given by

* set-off or repayment in the vast majority of cases, and
* an increase in the aggregate amounts given by section 59B(1)(b) TMA 1970 in other instances.

The increase in the aggregate amounts given by Section 59B(1)(b) will have the effect of reducing any balancing payment for the relevant year but will not alter the amount of the self-assessment.