Overlap relief – new form to help with move to tax year basis

Self-employed taxpayers with a year end other than 31 March or 5 April will be affected by the move to a tax year basis. They will need to establish any overlap relief available to them ahead of filing their self assessment returns for the transitional year, 2023/24.

HMRC can only provide this information if it is recorded in HMRC’s systems and has been included within submitted returns for previous tax years.

If any taxpayers wish to make a request ahead of publication of this online form, HMRC will require the following information:

• customer name;
• national insurance number or unique taxpayer reference (UTR);
• name or description of the business;
• whether the business is a sole trader or partnership;
• if the business is part of a partnership, the partnership’s UTR;
• date of commencement of the self-employed business, or date of commencement as a partner in a partnership (if not known, then the tax year of commencement); and,
• the most recent accounting period end date.

Read more about the transition to the tax year basis:

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