A template letter to HMRC to amend a Self Assessment return, or to claim overpayment relief, where (for example) UK pension contributions or other relief were omitted. Drafted for England & Wales (UK tax).
How to use this template, read this first - Replace every
[SQUARE-BRACKET]field before use. - Which route applies depends on timing: - Amend your return under s 9ZA, Taxes Management Act 1970, you can normally amend a Self Assessment return within 12 months of the filing deadline (31 January following the tax year). - If that window has closed, claim overpayment relief under Schedule 1AB, Taxes Management Act 1970, generally within 4 years of the end of the relevant tax year. - Identify the correct tax year and route before writing, and keep evidence of the contributions/relief claimed. - Tax claims are technical, have an accountant or tax adviser review this before sending.
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[TAXPAYER NAME] [ADDRESS] [UTR] | [National Insurance No.]
[DATE]
HM Revenue & Customs Self Assessment BX9 1AS
Dear Sir or Madam,
Re: [Amendment to Self Assessment return / Claim for overpayment relief], tax year [YYYY/YY]
- I am writing in respect of my Self Assessment for the tax year [YYYY/YY]. My Unique Taxpayer Reference is [UTR].
- [Option A, amendment within time:] Under section 9ZA of the Taxes Management Act 1970, I wish to amend my return for [YYYY/YY], which I filed on [DATE].
[Option B, out of time, overpayment relief:] As the time limit to amend my return has passed, I am making a claim for overpayment relief under Schedule 1AB to the Taxes Management Act 1970 for the tax year [YYYY/YY].
- What was wrong and why. When I completed my return I omitted [DESCRIBE, e.g. personal pension contributions of £[AMOUNT] paid to [PROVIDER] on [DATE(S)], on which I am entitled to tax relief]. As a result, I [overpaid tax / my liability was overstated] by approximately £[AMOUNT].
- The correction. The corrected figures are: [SET OUT the original figure, the corrected figure, and the resulting change to tax due / repayment claimed]. [For pension contributions, state the gross amount and the relief due, e.g. higher-rate relief.]
- Grounds and declaration (for overpayment relief). I believe the tax was not due / was overpaid for the reason given above. I have not previously claimed this relief, and to the best of my knowledge this claim is correct and complete.
- Repayment. Please repay any amount due to [bank account: name / sort code / account number], or set it against [other liabilities].
- Evidence enclosed. I enclose [pension contribution certificates/statements, bank statements, and any other supporting documents].
Please let me know if you require anything further.
Yours faithfully,
_________________________ [TAXPAYER NAME]
Enc: [list of documents]
--- This template is a starting point and not legal or tax advice. Time limits and the correct route (amendment vs overpayment relief) are critical, have a qualified accountant or tax adviser review and adapt this before sending. Governing law/jurisdiction: England & Wales (UK tax).
[DRAFT - requires solicitor/tax-adviser review before use]