Claiming Back Pay for Previous Tax Year

Hi, I was promoted in March 2023. I started receiving my new ‘promotion’ salary in April 2023, which meant that my April pay included the back pay from March 2023. This also meant that my March back pay is part of my April 2023- March 2024 income. Can I claim this March back pay as part of the income from the previous tax year April 2022-March 2023? I am asking because this back pay is part of the reason I went over the £100K threshold, and started losing my personal allowance (ie paying more tax). It would save me some money, if I am not penalised for the fact I got paid my March promotion money in April. Thanks in advance!

Hi 

Yes this can be done and you will need to apply in writing. -

Send your P60 for the relevant year as soon as they receive it.
Confirm the total payment and the amounts applicable to each tax year it covers.
Provide copies of any documents the employer has given them in respect of the payment this should be sent to
HMRC PAYE & Self Assessment
BX9 1AS

Thank you