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Posted Sun, 07 Jan 2024 09:02:46 GMT by Tom Griffiths
Hi there A few things: 1) I have a loss that I carried back from 19/20 and a claim for tax relief was made. This was done on an amended return. No credit was ever made to my SA account. 2) I have a loss carryback recalculation that I made on an amended return into 21/22. This has not adjusted the miscellaneous credit on my SA account. 3) I made a loss carryback claim into 22/23 on an amended return. This has not created a credit on my SA account. I believe the reason this is happening is stated in another post: https://community.hmrc.gov.uk/customerforums/sa/f654ebc7-a86a-ee11-a81c-002248c61db4 The carryback claim boxes don’t create the SA ‘miscellaneous credits’ on amended returns, only on an original return. When I call to try and get these things fixed the operator has struggled to understand and has asked ‘technical’, where I believe much gets lost in translation. Is there someone I can talk to who understand this manual area of self assessment adjustments? How do I go about doing this? Thank you
Posted Thu, 11 Jan 2024 16:29:21 GMT by HMRC Admin 5 Response
Hi

You are correct that this only works with original submissions.  Where a tax return is amended to include a loss carryback, then a manual intervention is required.  
The is dealt with by the taxes technical officers in the customer services department, who will need to calculate how much tax relief is due.  
You will need to contact our self assesment helpline on 0300 200 3310 or contact our webchat facility at Contact HMRC, to have the amended loss carryback calculated and a credit added to your self assessment statement.

Thank you

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