Self Assessment Question -Adjustments to tax due

Hello, On the section 'adjustments to tax due' , how do I know if I should make any adjustments to increase or decrease my tax due for 6 April 2022 to 5 April 2023? Is this only if I know that I owe (increase my tax) or I am owed (decrease my tax) by a specific amount? I am not aware of any adjustments that have to be made, since so far I have been contacted by HMRC for tax I was owed only.

Hi Penny T,
This would only apply if you are self employed/partnership and have losses to carry back.
Thank you.