Get your Overlapoverlap Reliefrelief figure

Before including Overlapoverlap Reliefrelief in your Self Assessment tax return, you should check to see if you are affected by Basis Period Reform.

You can use Overlapoverlap Reliefrelief in the 2023 to 2024 tax year if your accounting end date:

• does not align with the tax year (accounting dates between 31 March and 5 April align with the tax year)
• has been changed to align to the tax year, but you did not use any Overlapoverlap Reliefrelief due
• was changed during the 2023 to 2024 tax year, but does now align with the tax year

If you have stopped trading in the 2023 to 2024 tax year you can still include Overlapoverlap Reliefrelief in your return for that year.

Section 1912 of how to calculate your taxable profits (Self Assessment helpsheet HS222) explains how to include Overlapoverlap Reliefrelief in your tax return.

How to work out your Overlapoverlap Reliefrelief figure

Your Overlapoverlap Reliefrelief figure may already be entered as Overlapoverlap Profitprofit Carriedcarried Forwardforward on a previous Self Assessment tax return form if it included:

• included trading income on Selfthe:
  • Self-employment Employment(full) (SA103)(SA103F) form
  • tradingPartnership income(full) on(SA104F) Partnership (SA104)form
  • bothPartnership trading(short) income(SA104S) form

  You can also work out your overlap relief figure based on Selfhistoric Employmentprofit andfigures Partnership

Get help to work out your overlap relief figure.

If you cannot work out your overlap relief figure

If you do not know or cannot work out your Overlapoverlap Reliefrelief figure, and you cannot find it on your previous Self Assessment tax returns, HMRC may be able to help.

This service can only provide an Overlapoverlap Reliefrelief figure if this information has been provided in a previous tax return. If this information has not been provided the service may be able to provide historic profit figures to allow Overlapyou Reliefto calculate overlap relief.

We will review the information you give us and contact you within 3 weeks. This may take longer if your case is complex.

You must file your 2023 to be2024 recalculated.Self Assessment tax return by the deadline. If you do not know your overlap relief, or if you are waiting for us to provide information, estimate the overlap relief and provide provisional figures on your return. Change your return when you know the correct figures.

Do not use this service if you are working as a trust, estate, or non-resident company that has trading income. You should contact HMRC to find out how to get your overlap relief figure.

Before you start

You’llTo needuse tothis signservice inyou’ll withneed your Government Gateway user ID and password for— Selfif Assessment (if you do not have a user ID, you can create one when you first tryuse tothis sign in).service.

You will need to give:

• your name
• the name or description of your business (or both)
• your business address
• your Unique Taxpayer Reference (UTR)
• details of whether your business is a sole trader or part of a partnership
• the partnership’s UTR, if youryou’re businessin is part of a partnership
• the date your self-employed business or beingtax ayear partner in a partnership began (if you arestarted notyour suresole oftrader thebusiness date,or thejoined taxa year this began)partnership
• the most recent period of account or basis period used by your business
• the year or years the accounting period changed (if applicable)

You will be asked for contact details and whether you would like to receive a response by letter or email.

Start now

After you have requested your Overlapoverlap Reliefrelief figure

HMRC will send you a confirmation letter or email with your submission reference. You should retain this as it will help when you come to complete your tax return.

If you have received a confirmation email, the reply will contain the following details so you can be sure it has come from HMRC:

• ayour UTR, redacted to show the last 4 digits
• the first initial of your first name
• your last name

We will review the information you have given us and contact you within 3 weeks. This may take longer if your case is complex.

If you have requested an Overlapoverlap Reliefrelief figure for your client

HMRCclient, willthe send you a confirmation letter or email with your submission reference.

If you have received a confirmation email, the reply will contain the following details so you can be sure it has come from HMRC:

• a UTR, redacted to show the last 4 digits
• the first initial of your client’s name
• your client’s last name

We will review the information you have given us and contact you within 3 weeks. This may take longer if your case is complex.details.