Late submissions of split year treatment

HMRC admin, I just realized that I was entitled and should do the split year treatment when I came to the UK in September 2021. However, I did not know about it and therefore I did not file the application. My question is can I submit the application now? Or what remedial procedure should I do now? Thank you very much. Jennifer

Hi,

You will need to apply in writing and claim overpayment relief. The format of the claim should be made in accordance with the guidance here:

SACM12150 - Overpayment relief: Form of claims

Thank you.