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HMRC internal manual

Self Assessment Manual

Repayments: issue repayment: permanent cessation

Under SA, liability for the year will usually be established upon submission of the SA return issued at the end of the year. However, a request may be received during the year to settle the taxpayer’s liability following the permanent cessation of all sources of income and gains liable to UK tax.

Wherever possible the return should be issued at the end of the year in the normal way. The issue of an in-year return should be restricted only to those cases where early settlement is requested.

Early settlement may be requested during the year only in the following circumstances

  • Death
  • Emigration
  • The winding up of a period of administrationMore information about permanent cessation is provided in section ‘Permanent Cessation’ (

SAM90000 onwards).