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Posted Sun, 26 Mar 2023 10:19:11 GMT by Maria Ballesteros
My self employed profits are below the personal tax allowance of £12570 for 22-23. Can any unused allowance be carried forward and if so which box number do I complete for simplified expenses cash basis? If it can’t be carried forward, which box do I complete if I decide to make pension contributions instead for tax relief? Thx
Posted Thu, 30 Mar 2023 11:32:09 GMT by HMRC Admin 25
Hi Maria Ballesteros,

If you do not make full use of your personal allowance, you can't carry forward the unused part.

As regards personal pension contributions, you would only have to claim relief (by completing the relevant boxes in the  'Paying into registered pension schemes and overseas pension schemes' section of the SA100) if you do not get relief at source on your contributions.  
Tax on your private pension contributions

Thank you. 

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