Work out your overlap relief figure
If you're self-employed or in a partnership, use this calculator to work out your overlap relief figure for self-assessment for the 2023 to 2024 tax year.
Use the overlap relief calculator to help you work out the overlap relief figure to include in your Self Assessment tax return, if you’re self-employed or in a partnership.
The information you need should be in your business records. Use reasonable estimates if you do not have this information.
Before you start
You’ll need the date your business started, or date you joined the partnership.
If your business started, or you became a partner, before 6 April 1994
You’ll need your accounting period for the 1996 to 1997 tax year.
You’ll also need, for the 1997 to 1998 tax year, your:
-
accounting period
-
profit or loss (your share if you’re in a partnership)
-
capital allowances and balancing charges (your share if you’re in a partnership)
If your business started, or you became a partner, on or after 6 April 1994
You’ll need your:
-
accounting periods for the first 3 years
-
profits or losses in each period (your share if you’re in a partnership)
If your accounting date changed before the 2023 to 2024 tax year
If your business started, or you became a partner, before 6 April 1994, you’ll need any changes in your accounting date (the last date of your accounting period) on or after 6 April 1997.
If your business started, or you became a partner, on or after 6 April 1994, you’ll need any accounting date changes after the first 3 years of being in business or in a partnership.
You cannot use the calculator if you have made more than 2 changes.
If your accounting date changed to a date earlier in the tax year, you will also need the profit or loss (your share if you’re in a partnership) of either the:
- last accounting period ending with the old accounting date
- first accounting period ending with the new accounting date