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HMRC internal manual

Self Assessment Manual

Assessments: assessments within SA: self employment - adjustment to years prior to cessation

Assessments may be necessary where adjustments are required to the penultimate and ante-penultimate assessable trading profits following the receipt of the return relating to the year of assessment.

Do not make the assessments until the SA return for the year of cessation has been received, even if accounts have been submitted at an earlier date.

Amending the original assessment on appeal will not achieve the required result. The due date for interest purposes for the additional charge will be that for the original charge, which is contrary to the terms of ESC A98.


1. SA payments on account for the year following the year of assessment should not be amended
2. The relevant due date for Section 86 TMA1970/Section 101 FA2009 interest will be 30 days after the date of issue of the Notice of assessment. Use function AMEND RELEVANT DATES to amend the due dates of the payment of the additional charge