Adjustments to tax 01 - Increase in tax due because of adjustments to an earlier year

An entry will only be required in limited circumstances. These are either:

• you have entered a negative amount in 'Averaging adjustment (only for farmers, market gardeners and creators of literacy or artistic works)' in the Self-employment or Partnership sections
• in the tax year relating to this tax return you received business receipts taxed as income of an earlier year
• you are carrying back an amount of disguised remuneration income to be treated as income of an earlier year

To calculate the amount to increase the tax due, you need your Tax Calculation for the year in which the extra income is to be taxed (if you do not have this contact HMRC for a copy), then recalculate your liability for that year taking into account the additional income. The difference between the original and recalculated amounts is the figure you should enter.