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Posted Mon, 23 Jan 2023 15:30:29 GMT by dafino703
Hi, I'm filling in a self assessment for the first time because I've rented out my flat, but I'm stuck on the "Tax refunded or set-off" section. During the year I applied for and received a rebate based on being able to claim relief on pension contributions as a higher rate taxpayer. I did it by writing to HMRC because for one reason or another I couldn't get set up on self assessment at the time to do it that way. So now I am set up I'm wondering if I need to log the amount I received in that section? This guidance given in the help drop down doesn't seem to make it very clear (to me, at least!): Include the following in the refunded box. If you have received a tax refund (rebate) because you: stopped working and made an in-year repayment claim from tax paid on your employment self employment in the construction industry scheme (CIS) claimed the tax you paid on trivial pension income sent an in-year tax return to claim a refund on tax paid received a repayment from the job center after the 6 April What refunds not to include If you amend your return after receiving a refund do not include the original refund in this box. Do not include any repayment you have already received after you filed the original return including any refunds from payments on Account. Example: If you have completed your return and received a repayment and you then amend your return with new information.
Posted Wed, 25 Jan 2023 11:29:48 GMT by HMRC Admin 20
Hi dafino703,

You only declare any repayment that is actually relevant to the year that the tax return relates to.
So as you are filing 21/22, it will only be a repayment for that year.  
Whilst you may have received a refund in the tax year, the actual refund could have been for earlie years.
Please refer to the calculations that were issued to you for confirmation.

Thank you.
Posted Wed, 25 Jan 2023 11:43:53 GMT by dafino703
Hi, thanks for your response. Because I had claimed retrospectively for 4 years' worth of overpaid tax, my tax calculation letter outlined what was overpaid in each tax year, eg (fake numbers used for illustration) 2018-19 you paid £100 too much tax 2019-20 you paid £400 too much tax 2020-21 you paid £800 too much tax 2021-22 you paid £1200 too much tax It says the above figures are rolled forward so the latest one is my total tax overpaid from all the years shown. In that example, if I'm filling in my 2021-22 self assessment, is the amount I should put in the "Tax refunded or set-off" section £400 - ie calculated by subtracting the cumulative £800 rolled forward from previous years from the total figure of £1200?
Posted Fri, 27 Jan 2023 13:19:22 GMT by HMRC Admin 25
Hi dafino703,

That is correct.

Thank you. 

Posted Fri, 27 Jan 2023 14:10:27 GMT by dafino703
Many thanks for confirming

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