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Posted Wed, 04 Dec 2024 16:05:55 GMT by Keith Ireland
How do I file a tax return and disclaim the personal allowance? I need to file a tax return, but I want to disclaim the personal allowance to make use of the income tax relief from EIS investments
Posted Mon, 09 Dec 2024 09:20:46 GMT by HMRC Admin 17 Response

Hi ,
 
You would make a claim under under TCGA 92 S150A (2)  and

as the allowances are given automatically you would need to submit the claim in writing to

HMRC PAYE & Self Assessment
BX9 1AS  .

Thank you .

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