An online form for submitting requests for details about overlap relief will be available from HMRC from 11 September. The aim is to provide a straightforward way to submit requests and make sure that these are dealt with separately from general post.

The planned date for the new form was 29 August but HMRC has issued an update stating ‘testing has highlighted the need for us to make some further refinements to the online service. This means that the service will now be available from 11‌‌‌ September‌‌‌ 2023’.

Taxpayers with an accounting date other than 31 March or 5 April who are affected by the new tax year basis may need to find out the details of their overlap relief. They’ll need to do this ahead of submitting returns for the 2023-24 transitional year.