Claim to reduce payments on account (SA100)

This section is used to make a claim to reduce payments on account for the tax year.

Refer to the HMRC Trust and Estate Tax Return Guide if needed (opens in a new tab).

1. Select the Data input tab.
2. Select Add a new section....

3. Select the Other information tab.
4. From the Other details column, select Claim to reduce payments on account.

   If the section is crossed through, it has already been added to the tax return. To adjust it the existing values, close the window and select the section on the Data Input tab.

5. The Calculated payment on account shows the calculated payments on account for the year.

   Select Claiming to reduce payment on account? if you want to reduce the payment on account.

6. Enter the Amount of first payment.

7. If required, enter an Additional text note for Tax Return. This is included in the submission.
8. Select Save changes.
9. Add other sections to your tax return as required.

If you are claiming to reduce the payments, you must sign and send the SA303 form to HMRC.