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The taxpayer asks whether they can waive a reduction applied in 2017 via a supplementary tax return to apply it to a bonus in 2022. The DGT rules that the reduction cannot be applied in 2022 as it was already utilised in the preceding five years, though it clarifies that the decision to apply such a reduction is an option that can be rectified through a supplementary tax return.
This ruling clarifies the limitations on the frequency of applying specific tax reductions for income with long-term generation periods and confirms the mechanism for rectifying tax choices via supplementary returns.
The tax team reviews your specific situation.
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