Basis Period Reform - delay of online process for overlap relief to 11 September 2023

HMRC have advised us that the online ‘g-form’ process for requesting overlap details - which had been due to be launched on 29 August 2023 - will now be available from 11 September 2023. HMRC have been testing the process which has highlighted the need to make some refinements to the service leading to the short delay in its launch.

Overlap relief requests made using the online process will be handled by a dedicated team in HMRC.  HMRC recommend using the online process once it is available because requests will be dealt with more quickly than requests made by post or telephone.

As HMRC have already announced a launch date of 29 August 2023 in the recent editions of Agent Update and Employer Bulletin they will be amending the dates in the GOV.UK editions of these bulletins.

They will shortly also be sending an email to agents who received the Agent Update and an email to those who have entered the trial process to let them know of the delay.