Morning, I'm about to receive 2 & half years back pay in the next month or two. This is a one off in what has been a long running dispute. This would push me over the 100k mark for the current tax year (24-25) I'm aware l will start to loose my personal allowance because of this. Is there a way l can use the previous 2 years to offset this? As most of the back pay will be for the tax years 22-23 & 23-24. If so what do l have to do and when? Or will it been done automatically by yourselves? Thanks