HM Revenue & Customs

Adjustments to tax 03 - Any 6 April 2021 to 5 April 2022 repayment you are claiming now

An entry will only be required in a limited circumstance.

This is where you are claiming relief now for 6 April 2021 to 5 April 2022 trading losses.

To calculate the amount to enter here you will first need to look at your tax liability for 6 April 2020 to 5 April 2021 without this adjustment. You need to view your Tax Calculation, which the Online Tax Return has done for you, by selecting the 'Tax Calculation' option in the left hand navigation panel. Then work out what your liability would be if you include the 6 April 2021 to 5 April 2022 relief you have claimed.

The difference between the original and recalculated figures is the amount you should enter.