SACM13005 - How Claims affect Payments on Account: What are Claims
Where a claim has the effect of reducing the amount of a self-assessment in a return, it will reduce the payments on account for the following year as those payments are based on the 鈥渞elevant鈥� amount for the previous year.
The 鈥渞elevant amount鈥� being the amount by which the total income tax assessed exceeds the amount of any income tax deducted at source.
Claims made in connection with Capital Gains Tax often have a complicated effect, by deferring or increasing the tax charge, but do not affect the payments on account.