When entering the details of interest earned from gilts the online self assessment form will not accept a negative figure. This occurs when the year end occurs before any interest has been received, therefore subtracting the accrued interest from the 'received' figure should be a negative - but the form will not allow it!. Therefore it seems that one has to pay more tax than is due, simply because the form is incorrect! Surely the accrued interest excess under these circumstances should be allowable to set off against other income?