3 Self Assessment Life Savers – Estimates, Provisional and Corrections

Tax Return Due Now

There are only a few days left to file your Self Assessment Return for 2013 and if you haven’t done it you might be starting to panic! a common reason for last minute filing is being unable to get the information to enter on the return, so what can you do?

Returns which include provisional or estimated figures should be accepted provided they can be regarded as satisfying the filing requirement.

  • A provisional figure is one which the taxpayer / agent has supplied pending the submission of the final / accurate figure
  • An estimated figure is one which the taxpayer / agent wishes to be accepted as the final figure because it is not possible to provide an accurate figure for example where the records have been lost. The taxpayer is not required to tick box 20 of the Finishing your Tax Return section of the return page TR 6 (or equivalent in a return for an earlier year) where estimated figures have been used

HMRC SAM121190

Correcting your return

If you make a mistake on your tax return, you’ve normally got 12 months from 31 January after the end of the tax year to correct or amend it. For example, if you send your 2012-13 online tax return by 31 January 2014, you have until 31 January 2015 to amendment it.

How to amend an online return

If you sent your tax return online by 31 January, it’s easy to amend it online too. You just need to log into your Self Assessment online account, go to the ‘at a glance’ page and choose the option to amend your tax return.

HMRC Correcting your Tax Return


5 thoughts on “3 Self Assessment Life Savers – Estimates, Provisional and Corrections

  1. Steve, thanks for your advice. I noticed an error on my payslip and doubt I’ll get an answer by the deadline so being able to notify this as provisional is a great help! What if the provisional return results in a payment due but the expected outcome is a repayment due? Do I still need to pay the provisional balance and assume I’ll get a full refund when I can provide final figures?

    1. Hi Richard, you should submit the provisional figure and correct it later, so yes you might have to pay now and reclaim later. HMRC will pay a refund if you have over paid. Steve

  2. Hi Steve
    I needed a LTD company set one up through my accountant but he registered me as PAYE & put me under IR35 it was 2 month in before Iknew this and I stopped the ltd co. is there anyway I can appeal against this as my now x accountant still insists I am IR35


    1. Hi Bob
      It would be normal to register a company for PAYE, it might be worth ask HMRC for their opinion on your contract to find out whether it is inside or outside of IR35, if pay has been incorrectly processed then HMRC should be able to help you to correct this


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